Internal Audit to Internal Assurance

About the Author

John D.
            Tongren picture

John D. Tongren, Ph.D., CCP, CMA, CSP

John Tongren is a specialist in management control processes and the impact of technology on their effectiveness. He has earned international recognition for his expertise in the audit and control aspects of information systems as well as his visionary perspective on contemporary internal audit issues.  John originated The CoActive Management Model, The CoActive Control Principles and The CoActive Audit Principles.  He is active in the total quality movement as well as the development and audit of quality systems.  He is an academic as well as a practitioner.  Dr. John is a Faculty Member of the University of Phoenix Online Campus and the Grand Rapids Michigan Campus and teaches accounting, information systems and management topics in the MBA program.  He also taught in the Online MBA program for Davenport University.

John began his business career as a Labor Relations Administrator.  From that beginning in manufacturing he gained experience in Project Engineering, Production Management, Production Planning & Control, Internal Consulting, Strategic Planning, and a number of positions within Information Systems.  He moved into internal audit in 1972 when he joined a major international manufacturing firm as a Senior Internal Auditor, specializing in financial and operational audit.  Selected to head the formation of an EDP auditing capability, he pioneered the development and application of computer assisted audit techniques, established a formal Information Systems Audit function, performed and directed audits at world-wide data centers, established auditor involvement in application systems development, and developed and implemented an integrated Information Systems/Financial audit methodology.  In 1978 he joined an international accounting and auditing firm.  He became the National Director of Computer Accounting and Auditing, a function that he established for the firm.  In that role he was responsible for National Office computer operations, client accounting and IS Audit support services, and long-range systems planning.  In 1981, he established Tongren & Associates and entered the private consulting field.  He specializes in assisting clients enhance their management control processes and evaluation systems through facilitation, assurance, education, and participation in comprehensive audit/review engagements.  John is known by many consulting firms as a "consultant to consultants" and also works with professional organizations to enhance their education programs.

Dr. Tongren holds a BA from DePauw University, a MBA from the University of Michigan, and a Ph.D. from California Coast University.  He has earned the professional designations of Certified Computing Professional, Certified Information Systems Auditor, Certified Management Accountant, and Certified Systems Professional.  He is listed in the Marquis 7th Edition of Who's Who in the World, the 19th edition of Who's Who In the Midwest, and the 1st edition of Who's Who of Emerging Leaders In America.  He is active in a number of professional organizations in his areas of interest, and has held leadership positions in many. 

This is the third publication in a new series of mini-seminars prepared from the most popular Tongren & Associates seminars.  T&A mini-seminars are condensed versions of multi-day seminars presented by Tongren & Associates.  This format enables internal auditors around the globe to experience Tongren & Associates seminars at their own pace, in their own place.

Please also preview Dr. Tongren's "Exceeding Expectations for Internal Auditors" and "Operational Auditing: Adding Value to Organizations".

Additional references and information are available at

Internal Audit to Internal Assurance digitalSeminarTM

Transition: Internal Audit to Internal Assurance contains 2 hours of PowerPoint presentation with synchronized digital soundtrack offering thought-provoking and practical ideas how internal audit can create additional value for an organization by transitioning to Internal Assurance using contemporary tools providing a wide range of assurance, consulting, and compliance services.  This seminar offers state-of-the-art thinking using state-of-the-art technology.  Receive all the benefits of attending a seminar at your convenience in a suitable format for both group and individual self-paced training.

Transition: Internal Audit to Internal Assurance” is also available for order online as a downloadable product.

Click here to view sample "Transition: Internal Audit to Internal Assurance" Presentation

Notes: Click the above link to view this digitalSeminarTM

It will take a few minutes for this presentation to start as this file is large (approximately 12 megabyte)

Make sure your speakers are on or you are using a headset so you can hear the narration

To pause while viewing the presentation right click the mouse and select PAUSE;
           to resume,  right click the mouse and select RESUME

To replay the audio track for a specific slide go to that slide
            then double-click the speaker at the right bottom corner of the slide  

Click here to view sample slide notes for the "Transition: Internal Audit to Internal Assurance" Presentation

A few years ago The Institute of Internal Auditors made an exceptionally excellent contribution to the internal audit profession by redefining internal audit.  No longer bound to the centuries-old financial accounting attest models used by the public accounting profession, internal auditors were freed to focus on assurance and consulting activities with emphasis on topics of critical importance to contemporary organizations - namely risk management, control, and governance.  But -- Sarbanes-Oxley got in the way.  Instead of focusing on the critical areas of risk management, control and governance many internal auditors were reassigned to assist the public accountants conduct Sarbanes-Oxley attest audits.  Fortunately, the Sarbanes-Oxley era now appears to be controlled, and internal auditors can return to helping their own organizations rather than helping public accountants and SOX consultants.

The Institute of Internal Auditors made
an exceptionally excellent contribution
to the internal audit profession
by redefining internal audit.

Although meeting Sarbanes-Oxley requirements proved an extremely expensive undertaking for most organizations, some emerged from the experience with a new understanding of controls and compliance - and many either developed or purchased automated tools to assist them document and test compliance.  Fortunately, these automated tools can drastically increase the productivity of internal auditors involved in compliance auditing - and enable the majority of internal audit resources to focus on more critical areas such as improvement and assessment.  And that is where the future of internal auditors is brightest  - to put away old missions, charters, techniques and audit programs to focus directly on helping their organizations succeed - using the best tools available today.  Internal Audit is redefining itself transitioning to Internal Assurance.

The new definition of internal audit provided the foundation, and this digitalSeminarTM provides not only the "WHY" but also the "HOW" for transitioning to Internal Assurance.

Transition: Internal Audit to Internal Assurance
Internal Audit Standards - Then and Now
Why do we do Internal Audits
Breakpoint and Beyond
Forming - Norming - FulFilling
So What does that have to do with Internal Audit?
The Changing World of Management
The Changing World of Management Control
The Changing World of Internal Audit
Definition of Internal Audit
Internal Assurance
Traditional Reactive Management Model
Traditional Reactive Control Principle
Traditional Reactive Internal Audit Model
Proactive Management Model
ProActive Control Principle
Proactive Internal Audit Model
CoActive Management Model
CoActive Control Principles
CoActive Audit Principles
The Internal Assurance Model
Contemporary Tools to Accomplish Enhancement and Assessment
AICPA Concept of Assurance Services
Concept of Internal Assurance Services
Assurance & Consulting
Internal Control & Compliance
Transition Steps to Internal Assurance ...
Questions to Ask NOW

Click here to order

Transition: Internal Audit to Internal Assurance Group Usage


Organizations that purchase this digitalSeminarTM can duplicate the PowerPoint slides as handouts royalty free for training of individuals in that department and for in-house group training.

Use this digitalSeminarTM for premeeting seminars and in place of a backup speaker for dinner meetings and conferences.

Add to the benefits by scheduling Dr. Tongren to answers questions by telephone with prior arrangement.  Call ahead for fee schedule and availability. 

Professional associations and educational institutions that purchase this digitalSeminarTM can duplicate the PowerPoint slides as handouts and use that material to conduct presentations for members and students by sending a royalty fee of $10 for each copy of the handout to:

 Pleier Corporation
Attn: Transition to Internal Assurance
P.O. Box 3900
Mission Viejo CA 92690-1900 USA

When forwarding a check please include the place and date that the training was held.

Your feedback, concerning this product, should be sent to

Click here to order