The Internal Auditor = “Il Consigliere
As an Italian I am very fond of the Godfather films.
I am particularly keen on the charcater played by Robert Duvall. He plays the role of the Consigliere to the mafia family.
I see some key parallels between this role and that of the internal auditor.
Mr. Duvall provides impartial advice to the corporation based on his extensive wisdom.
His advice is objective and totally orientated to ensuring that the Mafia does not blow itself up but achieves its corporate objectives – to make money.
He sits at the top table. Is this not where internal audit should sit?
If your internal audit department is not playing the role of consigliere then what exactly is it doing?