The IIA’s comprehensive definition of internal auditing states that internal audit should "[help] an organization accomplish its objectives by bringing a systematic, disciplined approach to valuate and improve the effectiveness of risk management, control, and governance processes."

In this issue of The Bulletin, Protiviti offers 20 tips on how the future auditor advances the relationship with the audit committee of the board of directors (or its equivalent) on these distinctive but interrelated fronts: risk, value and communication.