{"id":25845940,"date":"2025-11-21T11:39:33","date_gmt":"2025-11-21T10:39:33","guid":{"rendered":"https:\/\/www.values-associates.fr\/internal-audit\/"},"modified":"2026-03-27T09:38:10","modified_gmt":"2026-03-27T08:38:10","slug":"internal-audit","status":"publish","type":"page","link":"https:\/\/www.values-associates.fr\/en\/internal-audit\/","title":{"rendered":"Internal Audit"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"25845940\" class=\"elementor elementor-25845940 elementor-112\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6219dd11 e-flex e-con-boxed e-con e-parent\" data-id=\"6219dd11\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-45eb7e4 e-con-full e-flex e-con e-child\" data-id=\"45eb7e4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c11e4fe elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"2c11e4fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"22\" viewBox=\"0 0 18 22\"><path id=\"icons8-genealogy\" d=\"M10,3V6.549L6.449,10H4v4h.018L2.908,17H1v4H5V17.113l1.027-2.779L7,17v4h4V17H9.129L8,13.9V11.279l4.006-3.891L16,11.215V14h.027l-1.133,3H13v4h4V17.082l1.047-2.768L19.027,17H19v4h4V17H21.158L20,13.832V10H17.623L14,6.531V3Z\" transform=\"translate(-3 23) rotate(-90)\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f09441a elementor-align-left fil-ariane elementor-widget elementor-widget-breadcrumbs\" data-id=\"1f09441a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t\t<nav id=\"breadcrumbs\"><span><span><a href=\"https:\/\/www.values-associates.fr\/en\/\">Home<\/a><\/span><\/span><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7b84c0de e-con-full e-flex e-con e-child\" data-id=\"7b84c0de\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d96f235 elementor-widget elementor-widget-heading\" data-id=\"d96f235\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"accent accent-bleuclair\">Internal Audit <\/span>\n <span class=\"lite\">for <\/span>\n <span class=\"strong\">Businesses <\/span>\n <span class=\"lite\">and <\/span>\n <span class=\"strong\">Public Sector Entities<\/span>\n<\/span><\/h1>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-660206f e-con-full e-flex e-con e-child\" data-id=\"660206f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-64213e6f e-con-full e-flex e-con e-child\" data-id=\"64213e6f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e961b56 elementor-widget elementor-widget-text-editor\" data-id=\"7e961b56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>With the exception of banking institutions and insurance companies, internal audit is not a regulatory requirement. However, this activity <strong>is now essential<\/strong> within businesses, local authorities, and public administrations. <\/p><p>In a context where risks are increasingly numerous and impact all areas, <strong>internal audit is at the heart of every risk management system<\/strong>. (Re)discover internal audit and its challenges, as well as best practices for conducting effective audits and successfully navigating digital transition. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4098cd21 e-con-full e-flex e-con e-child\" data-id=\"4098cd21\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6dd105c5 elementor-widget elementor-widget-image\" data-id=\"6dd105c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2025\/12\/04-logiciel-audit-interne-reporting-1024x576.png\" class=\"attachment-large size-large wp-image-25845532\" alt=\"Internal audit software interface - Reporting\" srcset=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2025\/12\/04-logiciel-audit-interne-reporting-1024x576.png 1024w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2025\/12\/04-logiciel-audit-interne-reporting-300x169.png 300w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2025\/12\/04-logiciel-audit-interne-reporting-768x432.png 768w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2025\/12\/04-logiciel-audit-interne-reporting-1536x864.png 1536w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2025\/12\/04-logiciel-audit-interne-reporting.png 1920w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-68b88a11 e-flex e-con-boxed e-con e-parent\" data-id=\"68b88a11\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56b30c7a elementor-widget elementor-widget-heading\" data-id=\"56b30c7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"strong\">What is <\/span>\n <span class=\"lite\">Internal <\/span>\n <span class=\"accent accent-bleuclair\">Audit?<\/span>\n<\/span>\n<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c7a4c32 e-con-full e-flex e-con e-child\" data-id=\"7c7a4c32\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-4de72109 e-con-full e-flex e-con e-child\" data-id=\"4de72109\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0fad88 elementor-widget elementor-widget-text-editor\" data-id=\"a0fad88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Internal audit is now <strong>an essential activity to ensure the effectiveness<\/strong> of businesses, administrations, and public institutions, and <strong>to protect them from the risks<\/strong> to which they are exposed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31da66ab elementor-widget elementor-widget-text-editor\" data-id=\"31da66ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Internal audit has <strong>an objective of assurance, evaluation, support, and advice<\/strong>. It allows for the <strong>assessment of the effectiveness, reliability, and compliance of all processes, procedures, and internal control systems<\/strong> implemented within the company or administration. In their audit report, the auditor highlights the organization&#8217;s strengths and makes recommendations to correct dysfunctions and optimize practices. The ultimate goal is continuous improvement of the organization&#8217;s quality and efficiency.   <\/p><p>Audit analyses, observations, and reports also provide leaders and elected officials with the insights to <strong>guide policies and secure strategic decisions<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2603541d e-con-full e-flex e-con e-child\" data-id=\"2603541d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74cd9101 elementor-widget elementor-widget-image\" data-id=\"74cd9101\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"451\" src=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/audit-interne-1024x577.webp\" class=\"attachment-large size-large wp-image-25845941\" alt=\"Internal Audit\" srcset=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/audit-interne-1024x577.webp 1024w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/audit-interne-300x169.webp 300w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/audit-interne-768x433.webp 768w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/audit-interne.webp 1200w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4edd5fa3 e-flex e-con-boxed e-con e-parent\" data-id=\"4edd5fa3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6be0d2c1 elementor-widget elementor-widget-heading\" data-id=\"6be0d2c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"lite\">How to Conduct an <\/span>\n <span class=\"strong\">Internal Audit: <\/span>\n <span class=\"accent accent-bleuclair\">Key Steps<\/span>\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb785d1 elementor-widget elementor-widget-text-editor\" data-id=\"eb785d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Conducting an internal audit requires rigor and <strong>the auditor&#8217;s adherence to structured steps<\/strong>, subject to international standards for the professional practice of internal auditing (IAAS).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c69fde4 elementor-widget elementor-widget-jet-timeline\" data-id=\"6c69fde4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;jet_tricks_widget_satellite_icon_bg_hover_slideshow_loop&quot;:&quot;yes&quot;,&quot;jet_tricks_widget_tooltip_background_slideshow_loop&quot;:&quot;yes&quot;,&quot;jet_tricks_widget_scroll_reveal_mask_bg_slideshow_loop&quot;:&quot;yes&quot;,&quot;_background_slideshow_loop&quot;:&quot;yes&quot;,&quot;_background_hover_slideshow_loop&quot;:&quot;yes&quot;}\" data-widget_type=\"jet-timeline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-timeline jet-elements\"><div class=\"jet-timeline jet-timeline--align-center jet-timeline--align-top\">\n\t<div class=\"jet-timeline__line\"><div class=\"jet-timeline__line-progress\"><\/div><\/div>\n\t<div class=\"jet-timeline-list\"><div class=\"jet-timeline-item jet-timeline-item--animated elementor-repeater-item-dae3534 jet-timeline-item--image-outside_after\">\n\t<div class=\"timeline-item__card\">\n\t\t<div class=\"timeline-item__card-inner\">\n\t\t\t\t\t\t\t\t<div class=\"timeline-item__card-content\">\n\t\t\t\t\t<div class=\"timeline-item__meta\"><div class=\"timeline-item__meta-content\">Step 01<\/div><\/div><h3 class=\"timeline-item__card-title\">Audit Planning<\/h3><div class=\"timeline-item__card-desc\"><p>Thorough preparation is essential for an effective internal audit. The first step is to <strong>define the objective, scope<\/strong>, reference frameworks, deliverables, and timeframe for the audit engagement. <\/p><p>This phase results in <strong>the definition of an audit plan<\/strong>, tailored to the activities and challenges of the company or administration.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"timeline-item__card-arrow\"><\/div>\n\t<\/div>\n\t<div class=\"timeline-item__point\"><div class=\"timeline-item__point-content timeline-item__point-content--icon\"><span class=\"jet-elements-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg><\/span><\/div><\/div><div class=\"timeline-item__meta\"><div class=\"timeline-item__meta-content\">Step 01<\/div><\/div><\/div><div class=\"jet-timeline-item jet-timeline-item--animated elementor-repeater-item-c731639 jet-timeline-item--image-outside_after\">\n\t<div class=\"timeline-item__card\">\n\t\t<div class=\"timeline-item__card-inner\">\n\t\t\t\t\t\t\t\t<div class=\"timeline-item__card-content\">\n\t\t\t\t\t<div class=\"timeline-item__meta\"><div class=\"timeline-item__meta-content\">Step 02<\/div><\/div><h3 class=\"timeline-item__card-title\">Audit Execution and Information Gathering<\/h3><div class=\"timeline-item__card-desc\"><p>Internal audit involves cross-referencing multiple data points to ensure objective results. To collect this information, the internal auditor <strong>interviews stakeholders<\/strong> and <strong>utilizes various tools<\/strong> (individual interviews, questionnaires, document reviews, on-site observations, task analysis grids, flowcharts, etc.). <\/p><p>At the beginning of the engagement, a <strong>kick-off meeting<\/strong> allows the internal auditor to explain the audit plan and methodology. It is also an opportunity to <strong>reassure stakeholders<\/strong> for whom \"audit\" might be synonymous with \"inspection.\" <\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"timeline-item__card-arrow\"><\/div>\n\t<\/div>\n\t<div class=\"timeline-item__point\"><div class=\"timeline-item__point-content timeline-item__point-content--icon\"><span class=\"jet-elements-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg><\/span><\/div><\/div><div class=\"timeline-item__meta\"><div class=\"timeline-item__meta-content\">Step 02<\/div><\/div><\/div><div class=\"jet-timeline-item jet-timeline-item--animated elementor-repeater-item-519d16b jet-timeline-item--image-outside_after\">\n\t<div class=\"timeline-item__card\">\n\t\t<div class=\"timeline-item__card-inner\">\n\t\t\t\t\t\t\t\t<div class=\"timeline-item__card-content\">\n\t\t\t\t\t<div class=\"timeline-item__meta\"><div class=\"timeline-item__meta-content\">Step 03<\/div><\/div><h3 class=\"timeline-item__card-title\">Analysis of Results and Drafting of the Audit Report<\/h3><div class=\"timeline-item__card-desc\"><p>The internal audit concludes with <strong>the drafting of the audit report<\/strong>. The auditor's conclusions are accompanied by <strong>observations and recommendations<\/strong> to capitalize on strengths and improve sensitive or non-compliant areas. <\/p><p>Depending on the scope of their mission, the auditor may propose an action plan and monitoring indicators for the implementation of corrective actions.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"timeline-item__card-arrow\"><\/div>\n\t<\/div>\n\t<div class=\"timeline-item__point\"><div class=\"timeline-item__point-content timeline-item__point-content--icon\"><span class=\"jet-elements-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg><\/span><\/div><\/div><div class=\"timeline-item__meta\"><div class=\"timeline-item__meta-content\">Step 03<\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-539b167e e-flex e-con-boxed e-con e-parent\" data-id=\"539b167e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fb387b1 elementor-widget elementor-widget-heading\" data-id=\"4fb387b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"strong\">Optimizing Internal Audit Execution <\/span><br> <span class=\"lite\">with <\/span>\n <span class=\"accent accent-bleuclair\">Dedicated Software<\/span>\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63d079e1 elementor-widget elementor-widget-text-editor\" data-id=\"63d079e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>At all stages of the audit, <strong>dedicated internal audit software offers significant time and efficiency gains<\/strong> for the auditor. Automation, customization, sharing, and traceability features allow for: <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-168fe419 e-con-full e-flex e-con e-child\" data-id=\"168fe419\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-62f01431 e-con-full e-flex e-con e-child\" data-id=\"62f01431\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-724b1f0 elementor-widget elementor-widget-text-editor\" data-id=\"724b1f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Simplifying and customizing<\/strong> the methodology and planning of the internal audit engagement.<br><br><\/li><li><strong>Facilitating and ensuring the reliability<\/strong> of interview organization, activity monitoring processes, and follow-ups.<br><br><\/li><li><strong>Collecting and centralizing<\/strong> information.<br><br><\/li><li><strong>Fostering collaborative work.<br><br><\/strong><\/li><li><strong>Analyzing data<\/strong> and easily preparing audit report conclusions.<br><br><\/li><li><strong>Facilitating reporting<\/strong> and the dissemination of results in a visual and understandable format.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-482fd58 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"482fd58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.values-associates.fr\/en\/internal-audit\/internal-audit-software\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Discover our dedicated internal audit software<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a7ea875 e-con-full e-flex e-con e-child\" data-id=\"4a7ea875\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3068c61 elementor-widget elementor-widget-image\" data-id=\"3068c61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"861\" src=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/audit-interne-etapes-952x1024.webp\" class=\"attachment-large size-large wp-image-25845942\" alt=\"Internal audit - Steps\" srcset=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/audit-interne-etapes-952x1024.webp 952w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/audit-interne-etapes-279x300.webp 279w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/audit-interne-etapes-768x826.webp 768w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/audit-interne-etapes.webp 1004w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-88acac8 e-flex e-con-boxed e-con e-parent\" data-id=\"88acac8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-be75f14 elementor-widget elementor-widget-heading\" data-id=\"be75f14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"strong\">The Skills Required <\/span>\n <span class=\"lite\">to be an <\/span>\n <span class=\"accent accent-bleuclair\">Internal Auditor<\/span>\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eac9516 e-con-full e-flex e-con e-child\" data-id=\"eac9516\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-f2708d9 e-con-full e-flex e-con e-child\" data-id=\"f2708d9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a3f949 elementor-widget elementor-widget-text-editor\" data-id=\"9a3f949\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Internal audit is a <strong>demanding and responsible function<\/strong>. The internal auditor must combine solid technical expertise, strong analytical and organizational skills, and excellent interpersonal abilities. <\/p><p>A good internal auditor:<\/p><ul><li><strong>Masters the technical skills of their profession<\/strong>, including audit methodologies and best practices, international standards, and the code of ethics.<br><br><\/li><li><strong>Possesses solid cross-functional knowledge<\/strong> in legal, accounting, and financial fields, as well as in risk management.<br><br><\/li><li><strong>Has strong analytical and synthesis capabilities<\/strong>: the internal auditor knows how to transform multiple data points into concrete, understandable, measurable, and relevant reports aligned with the organization&#8217;s challenges.<br><br><\/li><li><strong>Is organized and methodical<\/strong>: the internal auditor masters the management of cross-functional projects. They know how to develop a strategy and action plan, plan, coordinate, and implement a rigorous monitoring process. <br><br><\/li><li><strong>Has excellent interpersonal skills<\/strong>: an excellent communicator, the internal auditor knows how to raise awareness, mobilize, and adapt to various interlocutors and environments, sometimes with conflicting interests. They know how to present their conclusions and recommendations in an educational manner. They know how to be diplomatic yet firm to obtain necessary data while respecting schedules.  <br><br><\/li><li><strong>Is impartial<\/strong> to guarantee the objectivity and neutrality of the internal audit.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-258ef33 e-con-full e-flex e-con e-child\" data-id=\"258ef33\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24b6733 elementor-widget elementor-widget-image\" data-id=\"24b6733\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/competences-auditeur-interne.webp\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Key Skills for an Internal Auditor\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjU4NDU5NDMsInVybCI6Imh0dHBzOlwvXC93d3cudmFsdWVzLWFzc29jaWF0ZXMuZnJcL3dwLWNvbnRlbnRcL3VwbG9hZHNcLzIwMjZcLzAxXC9jb21wZXRlbmNlcy1hdWRpdGV1ci1pbnRlcm5lLndlYnAifQ%3D%3D\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"683\" height=\"1024\" src=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/competences-auditeur-interne-683x1024.webp\" class=\"attachment-large size-large wp-image-25845943\" alt=\"\" srcset=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/competences-auditeur-interne-683x1024.webp 683w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/competences-auditeur-interne-200x300.webp 200w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/competences-auditeur-interne-768x1152.webp 768w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/competences-auditeur-interne.webp 1000w\" sizes=\"(max-width: 683px) 100vw, 683px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-454139b e-flex e-con-boxed e-con e-parent\" data-id=\"454139b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8af8a8b elementor-widget elementor-widget-heading\" data-id=\"8af8a8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"strong\">The Benefits <\/span>\n <span class=\"lite\">of <\/span>\n <span class=\"accent accent-bleuclair\">Internal Audit for an Organization<\/span>\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-20cbddd e-con-full e-flex e-con e-child\" data-id=\"20cbddd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-47ceb1d e-con-full e-flex e-con e-child\" data-id=\"47ceb1d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b4296b elementor-widget elementor-widget-text-editor\" data-id=\"3b4296b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Internal audit activity contributes to <strong>improving the organization&#8217;s effectiveness<\/strong>, <strong>securing its governance<\/strong>, and <strong>enhancing decision reliability<\/strong>. This management tool contributes to the economic, financial, and commercial performance of the company, while protecting its assets. It supports public sector entities in arbitrating budgetary choices, analyzing the effectiveness of public policies, improving user services, and addressing public action transparency challenges.  <\/p><p>Internal audit is also an <strong>essential risk management tool<\/strong>, complementing control and compliance activities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b0aa999 e-con-full e-flex e-con e-child\" data-id=\"b0aa999\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b937ae6 elementor-widget elementor-widget-image\" data-id=\"b937ae6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/audit-interne-avantages.webp\" class=\"attachment-large size-large wp-image-25845944\" alt=\"Internal Audit - Benefits\" srcset=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/audit-interne-avantages.webp 1024w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/audit-interne-avantages-300x200.webp 300w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/audit-interne-avantages-768x512.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5c340f60 e-flex e-con-boxed e-con e-parent\" data-id=\"5c340f60\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-79bed38c elementor-widget elementor-widget-heading\" data-id=\"79bed38c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><h2 class=\"titre-large\">\n  <span class=\"accent-noir\">The Differences <\/span>\n <span class=\"lite\">Between <\/span>\n <span class=\"accent-bleuclair\">Internal Audit <\/span>\n <span class=\"lite\">and <\/span>\n <span class=\"accent-bleuclair\">External Audit<\/span>\n<\/h2>\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6803419 elementor-widget elementor-widget-text-editor\" data-id=\"6803419\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Internal and external audits pursue <strong>different but complementary objectives<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b54769f e-con-full e-flex e-con e-child\" data-id=\"4b54769f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39fd6d6 elementor-widget elementor-widget-jet-switcher\" data-id=\"39fd6d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-switcher.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-switcher jet-switcher--preset-1 jet-switcher-move-up-effect jet-switcher--disable\" data-settings=\"{&quot;effect&quot;:&quot;move-up&quot;}\">\n\t\t\t<div class=\"jet-switcher__control-wrapper\"><div class=\"jet-switcher__control-instance\">\n\t<div class=\"jet-switcher__control-handler\"><span><\/span><\/div>\n\t<div class=\"jet-switcher__control jet-switcher__control--disable\" role=\"button\" tabindex=\"0\" aria-controls=\"jet-switcher-content-disable-39fd6d6\" aria-expanded=\"true\" aria-label=\"Internal\"><div class=\"jet-switcher__label-text\">Internal<\/div><\/div>\n\t<div class=\"jet-switcher__control jet-switcher__control--enable\" role=\"button\" tabindex=\"0\" aria-controls=\"jet-switcher-content-enable-39fd6d6\" aria-expanded=\"false\" aria-label=\"External\"><div class=\"jet-switcher__label-text\">External<\/div><\/div>\n<\/div>\n\n<\/div>\n\t\t\t<div class=\"jet-switcher__content-wrapper\"><div id=\"jet-switcher-content-disable-39fd6d6\" class=\"jet-switcher__content jet-switcher__content--disable active-content\" aria-hidden=\"false\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"1906\" class=\"elementor elementor-1906\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-4a34b29 e-flex e-con-boxed e-con e-parent\" data-id=\"4a34b29\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-cd66b72 e-con-full e-flex e-con e-child\" data-id=\"cd66b72\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-905e690 elementor-widget elementor-widget-heading\" data-id=\"905e690\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\ud83d\udca1 L\u2019audit interne : un objectif de performance op\u00e9rationnelle<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cdace84 elementor-widget elementor-widget-text-editor\" data-id=\"cdace84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>L\u2019objectif de l\u2019audit interne est centr\u00e9 sur les processus op\u00e9rationnels internes<\/strong> de l\u2019entreprise, de la collectivit\u00e9 ou de l\u2019institution. Il permet de v\u00e9rifier le respect, l\u2019efficacit\u00e9 et la conformit\u00e9 des proc\u00e9dures et contr\u00f4les en place pour ma\u00eetriser les risques. Ponctuel, l\u2019audit interne peut \u00eatre g\u00e9n\u00e9ral ou cibler un processus sp\u00e9cifique.<\/p><p><strong>L\u2019audit interne est pilot\u00e9 par un collaborateur<\/strong>, salari\u00e9 de l\u2019entreprise ou agent de l\u2019administration, g\u00e9n\u00e9ralement rattach\u00e9 \u00e0 la direction. Int\u00e9gr\u00e9 dans une \u00e9quipe d\u2019audit d\u00e9di\u00e9e ou chef de mission, l\u2019auditeur interne ma\u00eetrise les rouages de l\u2019organisation. Sa position centrale lui conf\u00e8re une connaissance transversale et approfondie des enjeux et du fonctionnement de l\u2019organisation. Son d\u00e9fi : conserver son impartialit\u00e9 en toutes circonstances.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><div id=\"jet-switcher-content-enable-39fd6d6\" class=\"jet-switcher__content jet-switcher__content--enable \" aria-hidden=\"true\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"1905\" class=\"elementor elementor-1905\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-d4b5cff e-flex e-con-boxed e-con e-parent\" data-id=\"d4b5cff\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8cb8532 e-con-full e-flex e-con e-child\" data-id=\"8cb8532\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c5706c elementor-widget elementor-widget-heading\" data-id=\"3c5706c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\ud83d\udca1 L\u2019audit externe : un objectif de performance financi\u00e8re<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e74778a elementor-widget elementor-widget-text-editor\" data-id=\"e74778a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019objectif de <strong>l\u2019audit externe est cibl\u00e9 sur la situation financi\u00e8re<\/strong> de l\u2019entreprise ou de l\u2019administration, et le contr\u00f4le de ses comptes. Il permet de s\u2019assurer de la conformit\u00e9 des \u00e9tats financiers avec les normes fiscales et comptables en vigueur.<\/p><p>D\u2019une p\u00e9riodicit\u00e9 annuelle, la mission d\u2019audit externe est exerc\u00e9e par <strong>un auditeur externe ind\u00e9pendant<\/strong> dans le cadre d\u2019une mission \u00e0 dur\u00e9e limit\u00e9e.<\/p><p>Un audit externe peut aussi \u00eatre command\u00e9 pour la <strong>certification d\u2019une activit\u00e9<\/strong> ou d\u2019un syst\u00e8me de management.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-738955a1 e-flex e-con-boxed e-con e-parent\" data-id=\"738955a1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19add17a elementor-widget elementor-widget-heading\" data-id=\"19add17a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"titre-large\">\n  <span class=\"strong\">Best Practices <\/span>\n <span class=\"lite\">for an <\/span>\n <span class=\"accent accent-bleuclair\">Effective Internal Audit<\/span>\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f8128c elementor-widget elementor-widget-text-editor\" data-id=\"5f8128c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>An effective internal audit relies on <strong>adherence to several good organizational and communication practices<\/strong>. To succeed in their mission, the auditor relies on: <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-140d9c95 e-con-full e-flex e-con e-child\" data-id=\"140d9c95\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-21b718e7 e-con-full e-flex e-con e-child\" data-id=\"21b718e7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4593f847 elementor-widget elementor-widget-n-accordion\" data-id=\"4593f847\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1160\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1160\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud83d\uddc2\ufe0f Rigorous and methodical planning <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1160\" class=\"elementor-element elementor-element-1eb4cc0b e-con-full e-flex e-con e-child\" data-id=\"1eb4cc0b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21f99bf elementor-widget elementor-widget-text-editor\" data-id=\"21f99bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Internal audit is an exercise constrained by international standards. As an exhaustive exercise, it involves many stakeholders and cross-references multiple data. <strong>Impeccable organization<\/strong> is essential to avoid getting lost in the numerous parallel tasks and to prevent any omission detrimental to the results. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1161\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1161\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud83d\udcac Transparent, neutral, and benevolent communication <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1161\" class=\"elementor-element elementor-element-7c68dbb6 e-con-full e-flex e-con e-child\" data-id=\"7c68dbb6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa6635 elementor-widget elementor-widget-text-editor\" data-id=\"fa6635\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>With stakeholders: a <strong>neutral and impartial observer<\/strong>, the internal auditor must demonstrate open-mindedness. They build constructive dialogue, without succumbing to prejudices or interpretations, and without influencing the audited interlocutor. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1162\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1162\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \ud83d\udd04 Continuous adaptation of the internal control system <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1162\" class=\"elementor-element elementor-element-6de2a9f7 e-con-full e-flex e-con e-child\" data-id=\"6de2a9f7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-46784841 elementor-widget elementor-widget-text-editor\" data-id=\"46784841\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To the <strong>changing context<\/strong> of the organization and external, regulatory, social, economic, or environmental developments.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\ud83d\\uddc2\\ufe0f Rigorous and methodical planning\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Internal audit is an exercise constrained by international standards. As an exhaustive exercise, it involves many stakeholders and cross-references multiple data. Impeccable organization is essential to avoid getting lost in the numerous parallel tasks and to prevent any omission detrimental to the results.\"}},{\"@type\":\"Question\",\"name\":\"\\ud83d\\udcac Transparent, neutral, and benevolent communication\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"With stakeholders: a neutral and impartial observer, the internal auditor must demonstrate open-mindedness. They build constructive dialogue, without succumbing to prejudices or interpretations, and without influencing the audited interlocutor.\"}},{\"@type\":\"Question\",\"name\":\"\\ud83d\\udd04 Continuous adaptation of the internal control system\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"To the changing context of the organization and external, regulatory, social, economic, or environmental developments.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4540c59f e-flex e-con-boxed e-con e-parent\" data-id=\"4540c59f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-28f5d55f e-con-full e-flex e-con e-child\" data-id=\"28f5d55f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d12262c elementor-widget elementor-widget-heading\" data-id=\"5d12262c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Future Evolution Prospects for Internal Audit<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dda84f3 elementor-widget elementor-widget-text-editor\" data-id=\"4dda84f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Like many functions in business and the public sector, internal audit activity is <strong>affected by the digital revolution<\/strong>. Highly suited to internal audit, digitalization offers <strong>real productivity gains for the internal auditor<\/strong>. It facilitates cross-functional coordination, information sharing, and data collection. It frees the auditor from time-consuming tasks to refocus on their high-value-added activities: planning, analysis, and communication.   <\/p><p>Digitalization also allows the auditor to <strong>devote more time to their monitoring mission<\/strong>. At the heart of transformations, internal audit activity is constantly confronted with <strong>new strategic and operational challenges<\/strong>. Continuous monitoring allows internal audit to adapt to changes, whether regulatory, economic, political, financial, environmental, or social.  <\/p><p>Digitalization, combined with internal audit software, ensures the effectiveness of the internal audit mission. The result: a more efficient company, administration, or institution, closer to the needs of clients and users. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e81650b e-flex e-con-boxed e-con e-parent\" data-id=\"4e81650b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-64ee56c0 e-con-full e-flex e-con e-child\" data-id=\"64ee56c0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-380145ee elementor-widget elementor-widget-heading\" data-id=\"380145ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Discover our dedicated internal audit software<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2925a493 elementor-widget elementor-widget-text-editor\" data-id=\"2925a493\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Values Associates has developed <a href=\"https:\/\/www.values-associates.fr\/en\/internal-audit\/internal-audit-software\/\">dedicated internal audit software<\/a> for businesses and public sector entities.<\/p><p><strong>Discover our software and request a demo.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a416319 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7a416319\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.values-associates.fr\/en\/internal-audit\/internal-audit-software\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Discover our internal audit software<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-166de23b e-con-full e-flex e-con e-child\" data-id=\"166de23b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d694a17 elementor-widget elementor-widget-image\" data-id=\"1d694a17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/logiciel-cartographie-des-risques-gif-1024x576.gif\" class=\"attachment-large size-large wp-image-25845945\" alt=\"Risk Mapping Software - Gif\" srcset=\"https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/logiciel-cartographie-des-risques-gif-1024x576.gif 1024w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/logiciel-cartographie-des-risques-gif-300x169.gif 300w, https:\/\/www.values-associates.fr\/wp-content\/uploads\/2026\/01\/logiciel-cartographie-des-risques-gif-768x432.gif 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Internal Audit for Businesses and Public Sector Entities With the exception of banking institutions and insurance companies, internal audit is not a regulatory requirement. However, this activity is now essential within businesses, local authorities, and public administrations. In a context where risks are increasingly numerous and impact all areas, internal audit is at the heart [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-25845940","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Internal Audit for Businesses and Public Sector Entities<\/title>\n<meta name=\"description\" content=\"Learn about internal audit, its challenges, and best practices for conducting effective audits and achieving your digital transformation.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.values-associates.fr\/en\/internal-audit\/\" \/>\n<meta property=\"og:locale\" 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