This book, Leading the Internal Audit Function by Lynn Fountain, offers guidance for internal auditors and Chief Audit Executives facing the complexities of their roles. It highlights the difficulties in balancing professional standards from the Institute of Internal Auditors with the expectations of management. Through real-life examples and lessons learned, the book explores various challenges within internal audit, including maintaining independence and objectivity, building effective audit processes, managing relationships, and navigating corporate governance and fraud responsibilities. Fountain distills key insights into ten "commandments" aimed at equipping auditors to gain support, conduct ethical audits, and uphold professional standards. Ultimately, the text serves as a practical resource for navigating the multifaceted landscape of internal auditing.

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