The audit committee is internal audit’s functional boss and primary client. Here is how the relationship should work to keep assurance independent and useful.
Finance · Topic
Internal Auditing
Expert guides, analysis and tool comparisons on Internal Auditing from the kurums.com Finance desk — written for business decision-makers and updated as the market moves.
- 5 guides
- Updated Jun 4, 2026
Latest in Internal Auditing
How Is Data Analytics Transforming Internal Auditing?
Why modern internal audit is moving from small samples to full-population testing, and how analytics and continuous auditing reshape assurance.
What Are the Steps in the Internal Audit Process?
A stage-by-stage walkthrough of how a single internal audit engagement runs, from planning memo to follow-up on agreed actions.
How Do You Build an Internal Audit Function From Scratch?
From the audit charter to your first risk-based plan, here is how to stand up a credible internal audit function in a growing company.
What Is Internal Auditing and Why Does Every Company Need It?
A plain-English guide to what internal auditing is, the assurance it provides, and why every growing company eventually needs an internal audit function.
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