April 2011

April 18, 2011

Better Never Than Late

The iconic Larry Sawyer once observed that “few sources of friction within the audit department exceed that caused by the process of report writing.” Sawyer went on to correctly observe, “The most brilliant of analyses and the most productive of audit findings seem to be forgotten during the trauma of report writing.” In my view, these are some of the wisest comments Sa​wyer (or any other practitioner or academic) ever uttered about internal auditing.

After almost 36 years as an internal auditor, I am not sure that as a profession we are any more proficient in publishing timely and well-written audit reports than we were the day I first “donned my internal audit spurs.”…

April 18, 2011

Better Never Than Late

​​The iconic Larry Sawyer once observed that “few sources of friction within the audit department exceed that caused by the process of report writing.” Sawyer went on to correctly observe, “The most brilliant of analyses and the most productive of audit findings seem to be forgotten during the trauma of report writing.” In my view, these are some of the wisest comments Sa​wyer (or any other practitioner or academic) ever uttered about internal auditing.

After almost 36 years as an internal auditor, I am not sure that as a profession we are any more proficient in publishing timely and well-written audit reports than we were the day I first “donned my internal audit spurs.”…