Bridging the Trust Gap Between Internal Audit and Management
The article emphasizes that trust is essential for a productive relationship between internal audit and management, yet many auditors are still viewed as enforcers rather than trusted advisors, which creates a significant trust gap. Building this trust requires transparency, empathy, consistent communication, and delivering value by helping management operate more effectively and manage risks intelligently, thereby shifting internal audit’s role from policing to partnering in organizational success.
The article emphasizes that trust is essential for a productive relationship between internal audit and management, yet many auditors are still viewed as enforcers rather than trusted advisors, which creates a significant trust gap. Building this trust requires transparency, empathy, consistent communication, and delivering value by helping management operate more effectively and manage risks intelligently, thereby shifting internal audit’s role from policing to partnering in organizational success.
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