We have been talking about internal audit as a trusted advisor for some time now. Many departments have excelled in increasing the presence of internal audit in their organizations by taking on a risk and control advisory role, while maintaining independence, in order to deepen the trust in the auditors as risk and control experts. It’s time for us to evolve beyond trusted advisor to relevant partner. An advisor is someone you call occasionally for an opinion, but a partner is the one you consider in every decision. Within internal audit, we have an opportunity to assume the role of relevant partner through the process of combined assurance.