Investigations and the Chief Audit Executive: The Design and Maintenance of an Investigative Function within Internal Audit (Internal Audit and IT Audit)

This book serves to help professionals understand the reality of developing, formalizing and maintaining an investigations function within an Internal Audit department. It reviews the challenges of maintaining consistency in approach and documentation as well as how to develop and interact with a response team that includes the key stakeholders impacted when allegations are raised. It also provides insight into critical lessons learned when executing the CAE role in relation to an investigations function.