This Professional Briefing Note highlights how internal auditors should be involved in significant process or organisational change programmes thereby enhancing the value they add to their organisation. Internal auditors are often asked to participate in the re-engineering of business processes and therefore need to be familiar with BPR concepts well enough to contribute to the BPR team, particularly with respect to the design of appropriate, effective controls for the re-engineered processes. Secondly, ideally before implementation, internal auditors will have to assess the new system and put revised audit plans in place. This may also involve developing and using new tools and techniques for the audit of re-engineered systems, which may rely on the latest in information technology.