Holistic Risk Management: An Expanded Role for Internal Auditors

Gary P. Schneider, Aamer Sheikh, Kathleen A. Simione

Research output: Contribution to journalArticlepeer-review


Internal auditors have always been engaged in elements of risk management by testing controls and examining their organizations' compliance with internal policies and externally imposed laws and regulations. In recent years, companies have undertaken initiatives that integrate governance, risk assessment, risk control, and compliance activities into unified efforts directed at achieving an optimal risk exposure level. This paper outlines the internal auditor's holistic role in these integrated efforts to achieve specific business risk objectives.
Original languageAmerican English
JournalAcademy of Accounting and Financial Studies Journal
StatePublished - Jan 2012


  • Public Relations and Advertising
  • Business
  • Accounting

Cite this