I recently had a discussion with a CAE on the differences between assurance engagements and advisory engagements. We spoke at length about the different objectives, methodologies […]
This blog addresses three crucial aspects of internal audit that many people may find distinct, even abstract. However, we will see how they are linked, not […]
I once had the unenviable task of informing a 2-star American Army general that my internal audit team had discovered a potential procurement law violation. That […]
I had a conversation recently with several attendees at The IIA’s International Conference about including positive commentary in internal audit reports. Some were in favor of […]
By now, most internal auditors are aware that The IIA has released long-anticipated proposed revisions to its Global Internal Audit Standards. As I recently shared in […]
In a recent blog, I observed that in many companies management and boards do not welcome – or even permit critical scrutiny by internal auditors. Fortunately, […]
We are living in a world where frustration and confrontation borne out of resentment, mistrust and anger have become commonplace. It feels like the days are […]
Lawrence Sawyer, one of the “fathers” of modern internal auditing once observed that, “Few sources of friction within the auditing department exceed that caused by the […]
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