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It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Performed by professionals with an in-depth understanding of the business culture, systems, and processes, the internal audit activity provides assurance that internal controls in place are adequate to mitigate the risks, governance processes are effective and efficient, and organizational goals and objectives are met. Assessing risks, controls, ethics, quality, economy, and efficiency. Assuring that controls in place are adequate to mitigate the risks.

Communicating information and opinions with clarity and accuracy. Such diversity gives internal auditors a broad perspective on the organization. And that, in turn, makes internal auditors a valuable resource to executive management and boards of directors in accomplishing overall goals and objectives, as well as in strengthening internal controls and organizational governance.

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Seems like a lot to ask from one resource? Compiled by subject matter experts and volunteers, The IIA's competency framework outlines the minimum level of knowledge and skills needed to effectively operate and maintain an internal audit function.

About the Profession

For newcomers to the profession of internal auditing as well as experienced practitioners who want to promote the profession and its role in the success of an organization, the following resources are ideal for elevating the profession, enhancing professionalism, and building awareness. For more information, contact pr theiia.

All in a Day's Work A look at the varied roles of internal auditors. Adding Value Across the Board How internal auditing contributes to strong corporate governance.

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Internal Auditing's Value to Stakeholders. The Value of Internal Auditing for Stakeholders How internal auditing provides assurance, insight, and objectivity to audit committees and boards of directors. What Does it Take to Be a Professional? Internal auditing related to professionalism in ethics, standards, and certification. A minor theme is that of reincarnation, or re-occurrence of events, that seem to always find their characters through fate.

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For example, Gent narrates that he has always had a specific dream that in the end was his destiny in one life and one lived thousands of years before. There are also references to Alexander the Great which has been the subject of several of Pressfield's novels. There is a theme of liberty versus empire that is depicted in this novel and manifested in Gent, who has difficulty deciding between the two. It parallels the difficulties of the Roman Empire with the gain of Imperial power at the expense of liberty and freedom of the people.

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At the end of the novel, the United States republic has a similar end as did the Roman republic and Salter is even likened to Julius Caesar. From Wikipedia, the free encyclopedia. Themes [ edit ].

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Retrieved December 27, Works by Steven Pressfield. Retrieved from " https: Articles that may contain original research from July All articles that may contain original research.