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This illustration outlines methods for maturing audit plans and processes to gain better alignment.
Historically, the relationship between audit, risk and compliance capabilities has been shallow if it existed at all.
Less mature audit approaches have addressed regulatory compliance but have failed to use risk management and performance metrics information to scope and efficiently perform audits that are targeted to the entity's real issues. Today, technology enables a more mature approach to audit, using compliance and risk capabilities to improve and define audit plans and processes that bring true strategic advantage.
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