Everything starts with an idea, and this book is no exception. At frst, the various thoughts and discussions were focused on the original intention to ¿merely¿ create a job introduction for new Internal Audit employees. Tis plan has since evolved into a comprehensive, up-to-date presentation of the tasks and challenges facing Internal Audit, in a format and on a scale hitherto unrivalled in the market. Tere are very few units in the company that have been subject to such a m- jor change process in recent years as Internal Audit. Tis applies irrespective of company size as corporations adapt to developments in information technology, corporate governance, legal requirements, and global best practices. For large co- porations, the change process typically involves restructuring, expanding, and i- ternationalizing the existing department, while smaller and medium-sized comp- nies face the challenges associated with setting up such a department for the frst time. For this reason, we have not produced this book with a specifc audience or sector in mind. Rather, we have tried to present the idea of Internal Audit so comprehensively that readers can get from it the information they require for their particular situations. Te target audience of this handbook could not be more varied, and we hope that a large cross-section of managers and employees from Internal Audit, compl- ance, risk, and corporate management will beneft from reading it.