Agile IT Auditing

ntrnl dtng s n ndpndnt, bjctv ssrnc nd cnsltng ctvty dsgnd t dd vl nd mprv n rgnztn's prtns. t hlps n rgnztn ccmplsh ts bjctvs by brngng systmtc, dscplnd pprch t vlt nd mprv th ffctvnss f rsk mngmnt, cntrl nd gvrnnc prcsss. ntrnl dtng mght chv ths gl by prvdng nsght nd rcmmndtns bsd n nlyss nd ssssmnts f dt nd bsnss prcsss. Wth cmmtmnt t ntgrty nd ccntblty, ntrnl dtng prvds vl t gvrnng bds nd snr mngmnt s n bjctv src f ndpndnt dvc. Prfssnls clld ntrnl dtrs r mplyd by rgnztns t prfrm th ntrnl dtng ctvty. Th scp f ntrnl dtng wthn n rgnztn my b brd nd my nvlv tpcs sch s n rgnztn's gvrnnc, rsk mngmnt nd mngmnt cntrls vr: ffcncy/ffctvnss f prtns (ncldng sfgrdng f ssts), th rlblty f fnncl nd mngmnt rprtng, nd cmplnc wth lws nd rgltns. ntrnl dtng my ls nvlv cndctng prctv frd dts t dntfy ptntlly frdlnt cts; prtcptng n frd nvstgtns ndr th drctn f frd nvstgtn prfssnls, nd cndctng pst nvstgtn frd dts t dntfy cntrl brkdwns nd stblsh fnncl lss. ntrnl dtrs r nt rspnsbl fr th xctn f cmpny ctvts; thy dvs mngmnt nd th brd f drctrs (r smlr vrsght bdy) rgrdng hw t bttr xct thr rspnsblts. s rslt f thr brd scp f nvlvmnt, ntrnl dtrs my hv vrty f hghr dctnl nd prfssnl bckgrnds. Th nsttt f ntrnl dtrs () s th rcgnzd ntrntnl stndrd sttng bdy fr th ntrnl dt prfssn nd wrds th Crtfd ntrnl dtr dsgntn ntrntnlly thrgh rgrs wrttn xmntn. thr dsgntns r vlbl n crtn cntrs. n th ntd Stts th prfssnl stndrds f th nsttt f ntrnl dtrs hv bn cdfd n svrl stts' sttts prtnng t th prctc f ntrnl dtng n gvrnmnt (Nw Yrk Stt, Txs, nd Flrd bng thr xmpls). Thr r ls nmbr f thr ntrntnl stndrd sttng bds. ntrnl dtrs wrk fr gvrnmnt gncs (fdrl, stt nd lcl); fr pblcly trdd cmpns; nd fr nn-prft cmpns crss ll ndstrs. ntrnl dtng dprtmnts r ld by chf dt xctv (C) wh gnrlly rprts t th dt cmmtt f th brd f drctrs, wth dmnstrtv rprtng t th chf xctv ffcr (n th ntd Stts ths rprtng rltnshp s rqrd by lw fr pblcly trdd cmpns).