The Internal Audit Excellence Framework outlines Value-Based Internal Audit methodology, focused on strengthening an internal audit function's ability to create, protect and sustain value. It provides practical guidance for leaders seeking to evolve their internal audit practices and enhance the contribution their functions make within increasingly complex risk and assurance environments. 

Drawing on the principles of the 'Global Internal Audit Standards', the publication explores how internal audit can integrate assurance, advisory capability, insight and foresight while maintaining the independence and objectivity that underpin the profession. It also highlights practical considerations for internal audit leaders seeking to strengthen their approach and respond to the expanding expectations placed on assurance functions