The only thing internal auditors should be selling is the value they provide.
You are sitting in your annual budget meeting, having provided an estimate of internal audit’s expenses for the coming year. Those responsible for ensuring the appropriate use of organizational capital review your proposal with intense scrutiny. An impassioned discussion follows in which the great and powerful budget wizards look for ways to reduce spending while you argue for the resources necessary to accomplish your mission. In the heat of this battle, do you understand you are not arguing about the price of internal audit, but rather about internal audit’s value?