Acknowledgments
Dedication
To my daughter, who instills in me a boundless sense of possibility. To my wife, whose constant love, support, and encouragement pushes me to strive for excellence. And to my parents, whose enduring wisdom, influence, and guidance have illuminated my path. This book is dedicated to the strength you’ve provided and the dreams you’ve fostered.
Land Acknowledgement
At Conestoga College, we would like to acknowledge that in Kitchener, Waterloo, Cambridge, and Brantford, we are located on the Haldimand Tract, the land promised to the Haudenosaunee people of Six Nations, which includes six miles on either side of the Grand River. This is the traditional territory of the Anishinaabe, Haudenosaunee, and Neutral peoples. Recognizing the land is an expression of gratitude and appreciation to those whose environment we reside in and a way of honouring the Indigenous people living and working on the ground for thousands of years.
Author Acknowledgements
This OER is the product of collaboration, dedication, and valuable insights from several individuals. Among them, I am particularly grateful to Linda Scott Campbell, whose expertise and guidance were instrumental in shaping the content and structure of this work. Linda’s contribution went beyond mere advice; she played a crucial role in ensuring that the OER aligns with current best practices in the internal auditing profession. Her deep understanding of the field and her commitment to academic excellence were evident throughout the development process. From the initial stages of conceptualizing the framework to refining the chapters, Linda provided thoughtful feedback that significantly enhanced the quality and relevance of this OER.
Her experience as an instructor, combined with her practical knowledge of internal auditing standards, helped ground the OER in real-world practices. Linda consistently challenged me to think critically about the content, ensuring that it was not only academically rigorous but also accessible and practical for students. Her suggestions on incorporating the latest trends, such as not-for-profit internal auditing and continuous auditing, helped the OER remain forward-looking and applicable to the evolving needs of the profession. Furthermore, Linda’s attention to detail in aligning the content with the International Professional Practices Framework (IPPF) and other relevant standards has been invaluable. She helped identify key areas where the OER could better support students’ understanding of professional standards, ethical practices, and the strategic role of internal auditing within organizations. Her contributions have undoubtedly added depth and clarity to the discussions on governance, risk management, and internal controls, which are critical to the field of internal auditing.
I also appreciate Linda’s encouragement to integrate practical examples and case studies throughout the OER. Her emphasis on applied learning has made the content more engaging and relevant to students, bridging the gap between theory and practice. This approach ensures that readers will not only grasp the fundamental concepts of internal auditing but also understand how to apply them in various organizational contexts.
I would also like to acknowledge the encouragement of the leadership team and the assistance of the support team and the student contributors. Their input has made this a stronger and better resource.
Leadership Team
Michelle Grimes, Executive Dean, School of Business
Karey Rowe, Chair, School of Business
Support Teams
Kimberlee Carter, OER Consultant, Open Learning, Library and Learning Services
Daleara (Dela) Hirjikaka, Instructional Designer—OER, Open Learning
Rachel Stuckey, Instructional Designer—OER, Open Learning
Cecile Monique Michniewicz, Instructional Designer—OER, Open Learning
Holly Ashbourne, Library Technologist, eLearning and Digital Skills, Library and Learning Services
Olu Oke, OER Project Coordinator, Open Learning, Library and Learning Services
Simone Larin, Administrative & Quality Assurance Officer, Open Learning
Student Contributors
The following students contributed to this project by building H5P activities and assisting with Pressbooks development:
Viduti Bhatia
Silvana Morales Cortes
Tobi Oladimeji
