“Your lawyer is a defensive asset and not to be weaponized unless absolutely necessary.”.
Courtesy of Mike Monteiro. Internal auditors are much the same. In essence, we are defensive assets. Our presence should prevent issues. But in order to be a relevant defensive asset, you need to be credible as a relevant threat … Internal audit needs to be effective in numbers, scope and independence.
In other words, the more likely we are to find an issue because of understanding, knowledge, tools, insight and training, the less likely people will be willing to run the risk of getting caught.
This benefits not only internal audit, but the entire organization.
Exploring The Black Box 