From Bean Counter to Business Partner - Internal Audit: The New Source of Executive Leadership

摘要

Since the demands of a global marketplace are constantly changing at an unprecedented pace, businesses have to be reflexive in their response to the dynamic changes taking place in the environment very quickly. As such, the stimuli in the environment often trigger organizational changes in response to socio-political events, new technology and regulation; therefore, these changes can often prompt organizations to alter their structures, processes, and strategies accordingly (Haveman et al., 2001; Miles et al., 1978). As a result, many firms have responded to these environmental changes by implementing a major management accounting change (e.g., shifting the roles and responsibilities of key organizational actors such as internal auditors and management accountants) to help the business meet and/or exceed its goals and objectives. Today, more than ever, management accountants and internal auditors are being called upon to deliver more value to their organizations beyond the status quo.