Being creative while conducting internal audits
Business dynamics are changing rapidly, and internal auditors must realize that the criteria (i.e. what constitutes “the expected practice”) is often changing. How audits are performed, how results are communicated, what recommendations are appropriate, and the timeline for remediation, are often changing too. Internal auditors must change, adapt, and be responsive. But how?
The use of the imagination or original ideas, especially in the production of an artistic work.
Creativity (or artistry) and auditing have been seen for too long as mutually exclusive. An artistic auditor, accountant, or compliance officer was considered an oxymoron! That is no longer the case.
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