Table of Contents

Message from the Institute of Internal Audit New Zealand
Foreword
Challenges ... and the opportunities ............................................................. 1
The changing risk and control landscape ..................................................... 5
The audit committee, chief executive and internal auditor.............................. 7
Beyond 'tick and flick' – the watchdog consultant .......................................... 10
A different way to fish: control-risk and self assessment .............................. 15
You only hit what you aim for ........................................................................ 17
In search of ... the auditor ............................................................................ 20
Automation .................................................................................................. 23
Good and best practices .............................................................................. 24
Challenges facing internal audit.................................................................... 26
Deloitte's Internal Audit and Assurance practice ............................................ 28