The Modern Internal Audit in The Modern Company

The mission of the modern internal audit is to support the development of the company and to contribute to the achievement of its objectives. In this context, the need for the internal audit to meet the expectations of stakeholders is becoming increasingly important. Moreover, it requires a proactive role, which includes to provoke needs, provide advice, and to offer opportunities. The modern internal audit must go beyond its traditional role of observer, finder and corrective, and become the engine that inspires changes in the company. In order for this transformation to take place, it is necessary to change the objects and subjects of the internal audit. Corporate culture, corporate social responsibility, ethics, cybersecurity, risk-culture, innovation, strategies, etc. are joined of the objects of internal auditing. All this implies new competences, attitudes and skills of internal auditors.