2013

As the year draws to a close, I find myself engaged in the familiar practice of looking back on the year and reflecting upon the major […]

In a speech that I delivered last spring, I discussed the various roles that an internal auditor can play across what I called the “ethics continuum.” […]

I started this year with a blog post detailing what I thought auditors should be focused on in 2013. As the year draws to a close, […]

A lot has been said and written over the past couple of years about the Three Lines of Defense Model — a tool that is often […]

For years, investors, global regulators, the media, and others have been clamoring for greater transparency in the corporate sector. Following the global financial crisis in 2008, […]

I often have commented in this blog on how vital talent is to the effectiveness of an internal audit function. Not only is it important for […]

After taking the opportunity with my last blog to focus on acquiring and retaining internal audit talent, I return in this blog with the final installment in […]

The global economy continues to improve, and there’s plenty of evidence that organizations are investing in stronger risk management and internal control infrastructure, including internal audit […]

In my last blog, I observed that internal auditors are expected to demonstrate a number of core attributes. I went on to explore the concept of “professional […]

As professionals, internal auditors are expected to possess a number of core attributes. An overarching attribute that is not the subject of very much discussion is […]