Value-Based Internal Audit is a methodology where internal auditors deliver high-quality, forward-looking services that provide meaningful and impactful insights. It emphasises innovation, strategic alignment, objectivity — viewed from the client’s perspective. This approach integrates assurance, advisory, insight, foresight roles to support better organisation outcomes.
Value-Based Internal Audit is designed to achieve internal audit excellence. It provides a scalable, future-focused methodology for achieving internal audit excellence — applicable to small, medium and large internal audit functions alike.