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The journey of writing this book began in the summer of 2020 after a conversation with a friend and colleague Ann Butera, the President and Chief Executive Officer of the Whole Person Project. I was inspired to share my experience and knowledge with others, including established and aspiring leaders, professionals, practitioners, and students. During my professional career, I advocated for information sharing, con¬tinuous learning, and improvement, and this book is an extension of that value that I hold. My initial goal was to complete the book by November 2021. In hindsight, this completion date was overly ambitious, especially as a new author. Additionally, I experienced a few health challenges as I wrote the book as well as my computer system crashing midway through my writing process. Needless to say, it was very frustrating stopping and restarting the writing process and resetting the timing of the delivery of the manuscript to the publisher. I am grateful to CRC Press for affording me the opportunity to finish the manuscript.
Every leader across the globe has a common challenge. It is how to effectively lead and navigate the rapid and constant change and disruptions in the operating environment. Revisiting and rethinking how organizations operate occur more fre¬quently in such an operating environment. The challenges, risks, and opportuni¬ties that come along with change must be effectively managed to assist in ensuring the survival, relevance, and success of the organization. Leaders and stakeholders need the team, particularly assurance service providers, to assist them in effectively addressing the risks, of which some are unprecedented, and capitalize on the oppor¬tunities that come along with change.
The purpose of this book, Global Audit Leadership, is to share lessons learned from leading internal audit functions during my 27 years as a chief audit executive (CAE) or head of internal audit. The sharing includes providing advice and guidance to leaders, particularly leaders of internal audit and other assurance service profes¬sionals and practitioners. Reading this book will assist leaders in improving and enhancing their ability to survive, be successful, and valuable to their organization in a dynamic operating environment. Sharing lessons learned is also one of the val¬ues ascribed to internal auditors and other assurance professionals and practitioners.
Topics covered in the book include guidance in preparing for a global CAE role and activities, measures, and tools to enhance the agility, effectiveness, and effi¬ciency of a global internal audit (GIA) function. The book also shares challenges often encountered in a leadership role and advice and guidance on how to address them. Interpersonal skills, business acumen, relationship building, servant leader¬ship, proactiveness, agility, and my engaging and collaborative nature played a vital role in my success as a CAE and are shared throughout this book.
My professional career spans over 40 years, including 35 in internal audit and 4 in public accounting. Additionally, I spent four years teaching accounting at the undergraduate level at the University of the West Indies, Jamaica. During my 27-year tenure leading internal audit functions, I served as the leader of internal audit for seven organizations, including two global organizations for 13 years. I also developed five internal audit functions and two in-house investigations units within GIA. Additionally, I served as a member of the ethics, compliance, and enterprise risk management leadership team at one organization, and oversaw the development of the plan for the implementation of an ERM program at another. My work expe¬rience covers several sectors and industries, including publicly traded companies, financial institutions, quasi-governmental entities, colleges and universities, con¬struction, manufacturing, distribution, telecommunications, transportation, non-governmental organizations, micro-finance, and a credit union. The role included working closely with audit committees, senior management, and other internal and external stakeholders.
There is a message in this book for everyone whether you are a student, an entry-level staff, management trainee, an aspiring manager, a senior leader, executive, or a board member. It also applies to those in the internal and external audit, internal controls, governance, risk management, compliance, and fraud investigation pro¬fessions. It is a good refresher for some stakeholders and a resource of actionable practices and ideas for others. This book will also assist stakeholders to effectively address the risks and capitalize on the opportunities of a dynamic operating environ¬ment. The following are examples of the value-added benefits that are afforded the reader of this book:

• Understanding why internal controls should be management’s and the board of director’s best friend
• Building and maintaining quality relationship with stakeholders
• Aligning GIA’s plan with the organization’s strategy, objectives, and risks
• Providing guidance in preparing for a global CAE role
• Driving engagement and collaboration with the Clean Sheet of Paper (CSOP) audit approach
• Using a combined assurance approach to get the most from an organiza­tion’s assurance functions
• Utilizing a single source for risk assessment
• Understanding why in-sourcing of investigations under the umbrella of internal audit could be a double-edged sword
• Understanding and managing a multicultural team
• Understanding the pros and cons of a centralized, decentralized, and hybrid GIA organizational structure
• Transitioning to a risk-based internal audit operating environment
• Establishing an enterprise risk management program
• Managing transformational change, including the automation of the inter­nal audit function
• Recognizing failure as an opportunity instead of being fearful of failing
• Providing guidance on how GIA can enhance its effectiveness and efficiency

I hope that my experience as a leader in the internal audit profession for 27 years with over 13 operating in a global environment will assist readers to effectively navi­gate the rapid change and disruption in the operating environment.