The most significant change that is recommended as a result of this research is that the
principal focus of conducting internal audits is changed. The current aim of internal
auditing should be transformed from ensuring that the programme or schedule is met,
to be one of capturing and tracking the actual benefits and savings resulting from it.
This changes the associated assumption that the problems found will lead, hopefully,
to improvements being made to a new focus that would state that internal auditing has
eliminated poor practice and initiated savings of some quoted estimated value.