Raising the Bar provides a fascinating insight into the key issues facing the internal auditor. The author, Dan Swanson, is a seasoned internal audit professional who is well known in the field of internal auditing, governance, compliance and risk management. For many years, he has spearheaded drives to share and debate new developments that affect the work of the internal audit professional. This new book encompasses a compilation of articles that Dan has prepared over the years, many of which have been published in Compliance Week, brought together in this important new knowledge portal.
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Dan Swanson is a 26-year internal audit veteran, who was formerly the Director of Professional Practices at the Institute of Internal Auditors. Swanson has completed audit projects for over 30 different organizations, spending almost 10 years in government auditing (federal, provincial and municipal levels), and the rest in the private sector, mainly in the financial services, transportation and health sectors. Dan has completed more than 50 IT conversion audits and a dozen comprehensive audits of the IT function. He is currently focused on improving the practice of information security. Swanson writes a monthly internal audit column for AuditNet, a bi-monthly IT audit column for the Association of Healthcare Internal Auditors (AHIA), and a monthly IT governance resource newsletter for IT Governance Ltd. He previously wrote a monthly internal audit column for Compliance Week. He is the Managing Editor for EDPACS, a senior audit and control publication dedicated to improving the practice of IT audit and IT security. He has also written for numerous other organizations, including: ACCA (the Association of Chartered Certified Accountants), the American Bar Association (ABA), CIO Canada, IT Compliance Institute (ITCI) and KPMG's Audit Committee Institute (ACI). He contributes regularly to an information security blog for IT World Canada (ITWC). The author of more than 150 articles on internal auditing, information security and other management practices, Dan is currently a freelance writer by night and an information security officer for a large healthcare organization by day.
As a profession, internal audit sits somewhere between having a low profile that is barely mentioned in governance regulations, through to making a key contribution to better corporate transparency by improving how risk is perceived and addressed. A low-key approach has the danger that the value of internal audit may be overlooked, while a higher profile creates greater expectations which must be fully met as auditors reach out towards a new, more challenging role.
Learn to develop the true internal audit function
This book provides concise commentary on strategic issues regarding the way internal audit is established, planned and performed. High-level issues sit alongside practical guidance to ensure the book has an appeal to all levels of internal audit management and staff, as each reader can dip into a range of important topics.
Make use of extensive resources and research
Drawing on a wide range of sources, this book makes many references to websites and significant documents that act as a roadmap to encourage further exploration. Commentaries on the wide variety of topics that the author has examined over the years are followed up by various references, including the most important work of the Institute of Internal Auditors.
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