The Changing Role of the Internal Auditor

Globally, 55% of senior management feels that the internal audit function does not add significant value. As a result, the work of internal auditors has been undervalued and under-resourced. 

This report summarizes key points from a roundtable discussion that was organized by the Institute of Internal Auditors Singapore in collaboration with the Singapore Accountancy Commission. In particular, key stakeholders discussed how the role of internal auditors needs to be re-examined to bring more contributions to the bottom line.


  • Who Does What? The Roles of IA, the Board & Management
  • The Widening Expectation Gap of Stakeholders
  • Fraud: Everyone’s Responsibility
  • A Glimpse of the Future: Building Blocks for Success
  • Conclusion

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