By Fred Roth, Vice President-IT Audit Division, MIS Training Institute
Internal audit leaders looking for a way to improve staff skills and increase audit efficiencies would do well to consider integrated auditing; an approach that can help them on both counts. Integrated auditing’s objectives include providing full coverage of an organization’s or business unit’s risks; supplying management with a complete opinion on the control environment and how it impacts risk and audit coverage. This includes all aspects of the audit; both automated and manual procedures.