Overcoming Barriers to Auditing Organizational Strategy

Internal audit teams often shy away from auditing organizational strategy due to perceived difficulties, including intuition-driven leadership, delicate board dynamics, and rapidly evolving strategic risks. However, this article argues that auditing strategy is one of the most valuable contributions internal audit can make, helping organizations ensure their long-term plans are realistic and well-governed. The author suggests a 'one bite at a time' approach, breaking down strategy audits into manageable components over time.