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Specialize or generalize: The future of internal auditing

Global · · wolterskluwer.com

Scott Madenburg CIA, CISA, CRMA examines the ongoing debate within internal audit functions regarding the ideal mix of specialists and generalists, emphasizing that a balanced team is crucial for managing increasingly complex risks, regulations, and technologies. Drawing on industry guidance and practical examples, it concludes that effective risk management and organizational performance require both deep subject expertise and broad risk coverage within internal audit teams.


Scott Madenburg CIA, CISA, CRMA examines the ongoing debate within internal audit functions regarding the ideal mix of specialists and generalists, emphasizing that a balanced team is crucial for managing increasingly complex risks, regulations, and technologies. Drawing on industry guidance and practical examples, it concludes that effective risk management and organizational performance require both deep subject expertise and broad risk coverage within internal audit teams.


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