Chambers on Internal Audit

Ensuring strong and effective oversight of internal audit departments has always been challenging. After all, organizational independence is critical for internal audit functions, so simply reporting […]

Back in 2009, I blogged on the fact that many audit committees expected internal audit to help them avoid surprises. I concluded that whether it was fair or […]

I often post my thoughts on Twitter. Most of the time, my Tweets receive few comments, but last week I heard from a surprising number of […]

For almost four years now, I have been advocating that the internal audit profession embrace the challenge of providing assurance on the effectiveness of risk management. I […]

There have been plenty of articles and lectures given on continuous auditing in recent years. There is no question that technology is making continuous auditing a […]

I have written frequently over the past three years about the refocusing of internal auditing’s priorities around the world. The era of extensive focus on the […]

I have written extensively over the years of the need to improve the timeliness of internal audit results. Nothing undermines the value of an internal audit more […]

​“We are here to help you!” This phrase seems so innocent, but at The IIA’s recent International Conference in Boston, I once again heard those six little […]

The concept of rotational internal audit staffing is not new. General Electric’s internal audit function, for example, has employed a purely rotational model and served as […]

As a young auditor, nothing was more frustrating to me than presenting a great audit recommendation or new idea to an audit client (or “auditee” as […]