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Audit under fire: a review of the post-financial crisis inquiries

The spokes depicted in the diagram are only examples of possible specialty capabilities that may be needed. Spokes are not limited only to specialty areas. If core internal audit resources are required in various geographies or to team with an existing audit unit, a hub and spokes model ensures responsiveness, quality and consistency while eliminating or controlling audit costs. The Hub and Spokes Resource Model, combined with the Flexible Spending Account previously discussed, provide internal audit access to the right skill sets on an as needed basis. As areas of internal audit focus change, the Hub and Spokes Resource Model and the Flexible Spending Account provide the flexibility to ensure.