Is IA success influenced by Board & Management desire?‎

The traditional perception indicates that “Internal Audit will be what senior management wants it to be “. I was reminded of this while reading the Framework for Excellence Article in the Ia magazine's February issue. In particular, this statement caught my attention:

“Ultimately, an audit department can only be as advanced as the board and senior management want it to be”

Do you agree with this statement?

More importantly, do you accept this as being the normal way of doing business?
Do you feel that Internal Auditors can influence how the Board & Management perceive their work?

Can you share your experience and share your success story?

picture credit:http://gearingforsuccess.ca/gearing-for-success/