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Pulse Check #3: Budget Development Process

Pulse Check The IIA Sep 21, 2023

Due to the dual reporting structure of internal audit, challenging interplay can result among stakeholders when developing internal audit’s annual budget. When the budget is approved, how the review structure is designed, and who grants final approval varies greatly from audit function to audit function. In the latest Pulse Check, see how your budget development process compares to your peers.  


The Institute of Internal Auditors