February 6, 2023
OK, I know, my headline isn’t grammatically correct. But in full transparency, I repurposed the phrase from Norman Keith Collins, known popularly as Sailor Jerry,a prominent […]
January 31, 2023
I frequently peruse various news feeds for articles on internal audit. Some of those written by non-internal auditors are quite good. Some are quite bad. And […]
January 24, 2023
Internal audit functions are essential to effective risk management, control and governance. And vital to that effectiveness is independence of the function and objectivity of its […]
October 11, 2022
Calls for reform of external audits are nothing new. Proponents around the world are constantly advocating the need for greater independence of the individuals/firms who undertake […]
September 26, 2022
Internal auditors are ethical, right? After all, we see ourselves as “beacons of ethical behavior,” shining a light on the misdeeds of others in our organizations. […]
July 25, 2022
Shortly after I became a chief audit executive, a member of my team identified a fraud in the organization. We all knew the suspect, and there […]
June 30, 2022
This month marks the 20th anniversary of the internal audit at WorldCom that shined the light on a $3.8 billion financial reporting fraud. My recent article […]
September 30, 2021
In an effort to raise awareness about objectivity, I often pose a series of questions to internal auditors. Have you ever been called upon to direct […]
January 31, 2021
Readers of my blog know there are a few things I have harped on over the years. One of them is what I consider to be […]
January 19, 2021
Great internal audit functions are noted for their organizational independence, and the professional men and women who lead them are noted for their objectivity. It’s for […]