Agents of Change: Internal Auditors in an Era of Disruption is a call to action for internal audit practitioners at all levels. To truly impart value, internal auditors must be catalysts for transformation that creates value within the organisations they serve.
Working with the Internal Audit Foundation, almost 600 chief audit executives (CAEs) and internal audit directors around the world were surveyed on what it takes to be an agent of change in twenty-first century internal auditing. The survey was followed up with in-depth conversations with CAEs who clearly model what it takes to be agents of change. The results were revealing and provided the basis for this book.