Author Description

In a lot of discussions, the term innovation" appears as a key success factor for sustainable economic growth and entrepreneurial success. In fact, innovation can be amongst other factors - like a companies' market position, productivity, liquidity or operating profit - a recipe to add value, which is the overall objective in a competitive environment. Therefore as well innovation must be within the focus of business processes and activities. And since any organizational function is required to deliver a contribution to a companies' prosperity, as well Internal Audit activities must keep an eye on innovation. Even more, since Internal Audit (IA) in the nature of its business ideally has an excellent overview about a companies' activities, processes, structures and, last but not least, key players. The goal of this book therefore is to deliver a comprehensive overview about goals, potential activities as well as individual requirements of an IA acting as Change Agent.