auditijuhtimine

Auditijuhtimine is the management of audit activities within an organization. It encompasses planning, organizing, directing, and controlling internal and, where relevant, external audits to assess governance, risk management, internal controls, and compliance with laws and regulations.

The central figure in auditijuhtimine is often the chief audit executive (CAE) or audit manager, who ensures independence and objectivity, allocates resources, and oversees the audit program. Key responsibilities include developing an annual audit plan based on risk assessment, coordinating with the audit committee or board, and maintaining professional standards and ethical guidelines.

Core processes involve risk assessment to identify priority areas, engagement planning and scoping, fieldwork and evidence gathering, and clear, evidence-based reporting. Follow-up on audit recommendations and monitoring management actions are integral to closing the loop. Quality assurance, including internal periodic reviews and adherence to external standards, supports reliability of findings. Common reference frameworks include professional auditing standards and guidelines such as those from the International Institute of Auditors (IIA) and ISO 19011 for audit management systems.

Auditing activities aim to provide assurance to stakeholders and to improve organizational processes. Outcomes typically include strengthened controls, reduced risk exposure, improved governance, and enhanced efficiency.

Governance structures usually require direct access to the board or audit committee to preserve independence. Modern auditijuhtimine increasingly incorporates data analytics, automated testing, and continuous auditing techniques to respond to evolving risk landscapes while maintaining objectivity and credibility.