Another organization featured in Internal Auditing Around the World, financial institution Canadian Imperial Bank of Commerce (CIBC), has found an approach that allows it to collaborate with and rely on others in the organization without reducing objectivity and independence. "When you rely on other groups, and collaborate, you still have to form your own opinion," said Anil Mathur, senior vice president and chief auditor of CIBC. One thing of which the CIBC internal audit team is especially mindful is the differing points of view on risk from other groups in the organization. "If you are working with a compliance team, its viewpoint on risk will be through the lens of compliance and regulations," Mathur explains. "If you are working with a group focused on financial statements and Sarbanes-Oxley, its point of view will be influenced by numbers. An internal audit function must look at risk comprehensively. Perspectives are unique and different, and, as an internal audit department, you have to take in all that input to make sure you have not missed anything, but still reach your own conclusions."This ninth edition of Internal Auditing Around the World also profiles such companies as BHP Billiton and KPN, among others. To read this or past Internal Auditing Around the World publications, visit: www.protiviti.com/iaworld. About Protiviti Protiviti ( www.protiviti.com) is a global consulting firm that helps companies solve problems in finance, technology, operations, governance, risk and internal audit. Through its network of more than 70 offices in over 20 countries, Protiviti has served more than 35 percent of FORTUNE 1000 ® and FORTUNE Global 500 ® companies. The firm also works with smaller, growing companies, including those looking to go public, as well as with government agencies. Protiviti is a wholly owned subsidiary of Robert Half International (NYSE: RHI). Founded in 1948, Robert Half International is a member of the S&P 500 index.