Leadership · Insight · Knowledge
Welcome to the Institute of Internal Auditors New Zealand, the professional body for internal auditing
Exploration of the Effectiveness of Internal Audit Function in New Zealand
“Soft skills are today's hard skills”
Internal auditing is increasingly advancing to become a vital component of organizational control. Despite the importance of an internal audit function (IAF), little is known about IAF effectiveness, or lack thereof. To this note, various academic studies have described IAF effectiveness as an underexplored ‘black box’!