Requirement Details
This domain covers strategic planning, resource management, and quality assurance for the internal audit function. It requires developing and implementing a strategy that supports the organization’s strategic objectives, establishing performance measurement methodologies to evaluate internal audit’s performance, and coordinating with other assurance providers. The domain emphasizes the need for a defined digital strategy to support the evolution of the internal audit function’s mission. It includes requirements for talent management, technology adoption, stakeholder communication, and continuous improvement processes. Quality assessments must now evaluate both conformance with standards and achievement of performance objectives.