Читать книгу Lean Auditing - Paterson James C. - Страница 6

CAEs and internal auditors should be able to use this book as a resource to:

• Benchmark current audit plans, reports and ways of working;

• Identify practical ways to increase value adding activities, and minimize non value added activities within internal audit;

• Reposition the role that audit can play in the organization and understand the wider organizational benefits that will flow from that.

Board members and senior managers should be able to use this book to:

• Identify whether internal audit is truly playing a positive role in their organization;

• Identify traditional, stale practices in Governance, Risk, Compliance and Assurance, that are not really adding anything;

• See the benefits of embracing lean principles in the arena of Governance, Risk, Compliance and Assurance, more generally.

Academics and others with an interest in sustainable organizational growth should be able to use this book to:

• Deepen their understanding of the challenges that many audit professionals face on a day to day basis;

• Consider how lean principles might offer an interesting insight into debates about what makes effective Governance, Risk, Compliance and Assurance.

Those with an interest in lean should be able to use this book to:

• Understand how lean principles, tools and techniques have been applied successfully to the world of Governance, Risk, Compliance, Audit and Assurance;

• Consider other ways in which lean approaches might be applied in these fields.

I personally have several hopes for this book:

• That it will stimulate more granular “real world” discussions about the dilemmas and challenges that auditors face;

• That lean principles, tools and techniques will enjoy a more mainstream position in the audit profession, and that we will become much more rigorous when we talk about “adding value” and efficiency;

• To open up more reflection on a range of long established ways of working within internal auditing;

• To create a greater recognition that through the development of a multi-disciplinary approach to internal audit we will enhance the reputation of our profession, and properly emphasize the importance of leadership and softer skills alongside detailed technical skills.

Overview of the Contents

This book is structured as follows: