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 […]