Corporations have seen an explosion in the number, type, and complexity of risks facing them today. Internal auditors are crucial players helping companies to manage those risks, which means the complexity of their role has exploded in the last decade, too. This e-Book, produced by Compliance Week in cooperation with Workiva, explores that ever-changing role of internal audit.

It begins with a close look at the expertise internal audit can bring to a company’s cyber-security risk assessment and examines possible areas for vulnerability testing. Next, a look at the underbelly of “audit politics,” based on a report from the Institute of Internal Auditors that says more than half of audit executives have experienced pressure to omit or modify audit findings at some point in their careers.

Following this, Jose Tabuena examines how the Three Lines of Defense Model for compliance and risk management is considered a good practice for many companies. In “Effective Governance and the Three Lines of Defense,” Tabuena explains some common issues, including the role of internal audit in risk management, a hotly debated topic.