According to Wikipedia, some of the audit technique underlying internal auditing is derived from management consulting and public accounting professions, the theory of internal auditing was conceived primarily by Lawrence Sawyer (1911–2002), often referred to as "the father of modern internal auditing". However, some people also claim that internal audit can be traced back to the 4th century.

Nevertheless, based on all your wonderful experience in the profession, what would you term as the key fundamentals that are driving the profession today? In this episode, Moses attempts to narrow down our list to few key fundamentals that keep the prestigious profession alive and effective. He also provides insights on how you CAEs can strengthen the attributes of their IA Functions, and also business areas that are key to be included in annual audit plans or management/board discussions.