Key Attributes for an Internal Audit Program

Increasingly, services internal audit gain space and importance in organizations, due to the need to raise their assessment in the market and generate greater trust and transparency in their operations, since one of their main objectives is to analyze and evaluate the companies' internal control systems.

The best practices of internal audit contribute to organizations by maintaining compliance with their organizational obligations. Just as internal audit professionals should or may be considered a valid and efficient option, attention must also be paid to some attributes that will make the program well structured in the process of hiring Internal Audit:


·        One of the internal audit significant must have a well-structured audit process that defines the scope of the audit and a defined plan;


·        It is essential that professionals internal audit are chosen based only on skills and competences, in addition to having sufficient autonomy;


·        a program of internal audit well-structured should be risk-based;


·       Planning ahead is often essential. On-site personnel should be informed well in advance of how long the internal audit would take, what all the audited locations would be and what documents might be needed to provide the audit team;


·        One of the internal audit should begin with an initial meeting between senior management and the audit team. Senior management should also be kept informed of day-to-day findings to maintain transparency;


·        The planning of internal audit it is the most important parameter of a well-structured program;


·        The advantage of internal audit based on a qualified standard is that outside observers will recognize your format and professionalism;


·        The professionals of internal audit must be well acquainted with the standards against which operations are being audited. The scope of the audit must be well defined;


·        Consistent guidelines must be followed for scoring and evaluating internal audit results, and all must have a well-documented record of objective evidence to support those results;


·        The training of professionals internal audit is essential, and management must allocate the necessary budget for it. Communication between audit team members is also important.


Get in touch with TATICCA – ALLINIAL GLOBAL, which operates throughout Brazil and globally, with integrated auditing, accounting, tax, corporate finance, technology, risk advisory, business consulting and training services. For more information, visit or e-mail and learn more. Our company has professionals with extensive experience in the market and has certified methodologies for carrying out activities.