Gartner Research

Four Rules That Define the Boundaries of the Internal Auditor's Role in Risk Management

Published: 27 October 2015

ID: G00290850

Analyst(s): Khushbu Pratap


Define boundaries between internal audit and risk management; the two areas have different roles. Internal auditors should not execute risk management.

Table Of Contents
  • Key Challenges



  • Rule 1: Maintain Objectivity With Auditing the Risk Management Function
  • Rule 2: Provide Advice on Risks to Senior Management, and Share Insights With Business Process Stakeholders
  • Rule 3: Do Not Execute the Risk Management Program; Provide Unbiased Feedback on the "As-Is" to "To-Be" Roadmap
  • Rule 4: Do Not Take Ownership of Risk Management Decisions

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