GERALDINE H. APOSTOL
I have been in the accounting public practice industry for more than 25 years and have been privileged to be exposed to various industries and stakeholders. I have witnessed firsthand how the business world has changed so much, especially in recent years due to changes in economic conditions, rapid globalization, and the emergence of new risks. I have likewise noticed that as changes take place, businesses have to deal more and more with a variety of stakeholders who have different expectations or increasing demand. These scenarios are creating a dynamic environment and new opportunities not only for businesses but also for the internal audit function as revealed in PwC’s 2016 State of the Internal Audit Profession study.