In a challenging and ever-changing environment in organisations, the traditional internal audit model often no longer meets the expectations of stakeholders. The traditional model is often overtaken by events, causing wasted time and inefficiency, and too often, not adding value to the organisation. Without the necessary change, internal audit could disappear if it does not adapt quickly!

However, by drawing inspiration from innovative good practices, internal audit can become an active and more relevant collaborator for the organisation. By being creative and thinking "Out of the box", it will be able to model the function, its practices, and its communications while respecting the normative framework of the IIA.