May 11, 2026
For years, I have written and spoken about one of the most persistent controversies in internal auditing: the practice of assigning ratings in audit reports. Whether […]
January 26, 2026
I have long argued that courage is vital to effective internal auditing. Integrity and objectivity matter, but courage determines whether internal auditors ultimately serve their stakeholders. […]
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 […]
November 27, 2024
Having been an internal auditor for almost 50 years, I have had my shares of highs and lows. The vast majority of my clients have been […]
September 18, 2024
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 […]
June 17, 2024
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 […]
April 22, 2024
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 […]
February 19, 2024
I try to stay attuned to the expectations of audit committee members when it comes to their internal audit functions. Dating back to my days at […]
July 17, 2023
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 […]
March 27, 2023
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 […]