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As business processes become more and more complex, information is spread widely and the proper decision making is more complicated, the need to incorporate internal auditors in this new environment is compulsory.

The process of internal audit has endured many changes in the last decades. The accomplishments that were made aimed to renew the profession and change the image of a strict business supervisor to a trustworthy consultant who adds value to his customers by delivering remarkable results. This required change in mentality, focus and approach. The work of internal auditors has evolved from overseeing transactions into risk detention and effacement activity. In order to be efficient in this new and evolving environment, certified internal auditors should be familiar, not to mention specialized, in a wide range of cases. They should develop techniques and smart skills, learn and know how to use different tools and be able to apply all this in the context of responsibility assurance and advise supply.

But what are these skills, tools and techniques? How should they be used and when?

The auditor should

1. Organize an extensive catalogue of cases alphabetically for easy reference,

2. Provide basic information with simple, practical and realistic terms,

3. The outcomes of internal audits should be clear and applied at once.

In order the outlook of internal audit to be considered a valuable tool within the business process, internal auditors should think beyond the technical requirements, the standard audit catalogues and template audit reports. They should also alleviate the stress of the auditee, build a relationship of trust and optimize the independence and objectivity, so business can be helped to fulfill its aim.

In order the internal audit to be efficient, the certified internal auditors should comprehend the factors that cause incidents, track them and be adequately creative to exchange ideas for possible solutions, filter these alternative solutions and choose the most feasible choice based on the available resources and priorities. The optimal practices are not the best choice for every organization. Most facts, records and data can only be confusing if they are not subjected to critical thinking, business astuteness and understanding of what the auditee experiencing and needing.