New perspectives in internal audit role : what can be learned from Nestlé’s experience

الملخص EN

Change, complexity and uncertainty are the main features of today's business.

As risks change and emerge, stakeholders' expectations continue to evolve causing a radical change in internal Audit function.

This study aims to highlight and explore this new role and direction of internal audit function according to the latest theories regarding the role of internal auditing.

To achieve this purpose, the case of Nestlé would be study using a descriptive and analytic method.

In this company, it is expected of internal auditors to remain forward-looking and solution-oriented, no longer focus on control and compliance.