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Managing internal audit

Heads of internal audit and senior internal audit managers have management responsibilities. Like all managers within the organisation there is a need to:

  • Understand what stakeholders and customers want
  • Agree objectives and priorities
  • Plan activities
  • Establish resources and processes, and 
  • Monitor performance, making corrections to keep things on track if necessary.

This management process can be summarised quite simply as:


This section looks at the plan-do-check-act cycle from an internal audit management perspective. 

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Head of internal audit? 

Sometimes you need more than technical guidance. If you work at a senior level, why not consider joining Audit Leaders? This is a knowledge-sharing and networking group that will connect you with people who understand the challenges you face. 

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Content reviewed: 24 May 2024