October 13, 2025
For more than 25 years, internal audit standards have been clear: the internal audit plan must be driven by risks facing the internal auditors’ organizations. That […]
September 21, 2025
I was in a conversation recently when a colleague used an acronym I had not heard before: FOFO. It stands for “fear of finding out.” He […]
September 17, 2025
For the last 5 years, I have carefully monitored the perceived strategic risks facing the internal audit profession. For much of that period, one strategic risk […]
September 2, 2025
I have been sharing my perspectives about organizational culture for more than a decade. In a partnership with AuditBoard, my colleague Sandro Boeri and I recently […]
August 26, 2025
For more than two decades, I have cautioned chief audit executives (CAEs) to remain vigilant to signals from their stakeholders. Expectations can shift overnight, and with […]
August 18, 2025
In 2014, I wrote about the troubling tendency of organizations to either “feed a fever” by pouring resources into internal audit functions during crises—or “starve” them […]
August 4, 2025
If you ask almost any chief audit executive (CAE) whether they have the full support of their audit committee, the answer will almost always be “yes.” […]
August 1, 2025
I’ve heard my share of jokes about internal auditors over the years. Most of the time, I can laugh them off. After all, there are jokes […]
July 27, 2025
Since launching my blog in 2009, I’ve written more than 800 articles on internal audit, risk management, and governance. But if I had to name just […]
July 23, 2025
Over the years, I’ve had countless conversations with chief audit executives (CAEs) who are navigating the complex terrain of organizational politics and governance. One of the […]