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accountability, these goals risk becoming nothing Encourage the organisation to view D&I as an
more than window dressing. Internal audits can ongoing journey, not a one-time box-ticking
ensure that diversity is being measured and tied exercise.
to tangible business outcomes. Conclusion: A Call for Internal Audit to
Lead by Example
Furthermore, The Institute of Internal Auditors
(IIA) has issued guidance on integrating “Building an inclusive culture isn’t just an HR
diversity into audit plans. Its stance underscores responsibility; it’s every leader’s responsibility.”
the importance of auditing “soft” areas like While the responsibility for fostering an inclusive
organisational culture, which are harder to workplace may begin with leadership, the
quantify but critical for ensuring a truly inclusive internal audit function is essential in ensuring
environment. the sustainability of diversity efforts. By auditing
financials and company culture and practices, IA
As IA professionals consider their role in can function as a catalyst for real, lasting change.
championing diversity, they may want to reflect The question is not whether organisations should
on these key questions: prioritise diversity but how internal auditors can
ensure these efforts translate into measurable,
• Is our audit team itself diverse, and do we meaningful outcomes.
practice what we preach?
• How does diversity intersect with the As we move forward, the key challenge for IA
organisation’s risk management strategy? professionals will be to strike a balance between
• Are we unintentionally perpetuating a oversight and advocacy, all while ensuring that
compliance-driven view of diversity ratherthan diversity and inclusion remain at the forefront of
a value-driven one? organisational strategy—not just in words, but in
action.
Key Actions for Internal Audit Leaders
As internal auditors, we are in a unique position to
To truly champion diversity and foster inclusive champion diversity—not just because it’s the right
cultures, internal auditors need to shift from thing to do, but because it’s essential for long-term
reactive oversight to proactive guidance. Here business success.
are three key actions IA leaders can take:
By aligning with IIA guidelines, Internal Audit
1. Expand the Scope of Audits: Include diversity can help foster a more diverse, equitable, and
metrics, employee feedback on inclusion, and inclusive workplace. Whether through identifying
unbiased recruitment practices within regular biases, holding leadership accountable, or auditing
audits. Internal auditors should assess whether the effectiveness of DE&I initiatives, Internal
the organisation’s culture is open to diverse Audit plays a vital role in shaping the future of
perspectives and backgrounds. organisational culture.
2. Collaborate with HR and Diversity Officers:
Create a cross-functional team where IA can About the author: Lalitha Satheesh is the Global
regularly communicate with HR and the Chief Offering Lead for Risk & Compliance at Accenture
Diversity Officer (CDO) to ensure that diversity in Bangalore and serves as Vice President of the
goals are met. IA should function as both a Bangalore Chapter of IIA. With over 20 years of
sounding board and an accountability partner diverse experience, she has held roles in quality
for these departments. assurance, service delivery, and governance across
various industries, including FMCG, Oil & Gas,
3. Focus on Continuous Improvement: Like Pharma, Telecom, Media and Banking. Lalitha is
any business process, diversity and inclusion dedicated to upskilling and professional certification,
should be subject to continuous improvement. focusing on audit, risk management, controls, and
compliance.
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