August 26, 2025
For more than two decades, I have cautioned chief audit executives (CAEs) to remain vigilant to signals from their stakeholders. Expectations can shift overnight, and with […]
August 4, 2025
If you ask almost any chief audit executive (CAE) whether they have the full support of their audit committee, the answer will almost always be “yes.” […]
July 23, 2025
Over the years, I’ve had countless conversations with chief audit executives (CAEs) who are navigating the complex terrain of organizational politics and governance. One of the […]
May 12, 2025
An unfortunate truth is that risk and control failures frequently can and do happen despite internal audit’s best efforts. This reality has resulted in far too […]
April 15, 2025
Corporate history showcases many failures where boards were unprepared. Postmortems often assign blame to poor management, fraud, or external threats but overlook a key question: Who […]
February 13, 2025
As I have noted in recent months, the first half of the 2020s was one of the most disruptive periods in decades. For more than five […]
February 2, 2025
Last month, The IIA’s new Global Internal Audit Standards went into effect, ushering in a new era in modern internal auditing. Much has been written and […]
December 18, 2024
Since launching my website in 2021, I have been blown away by the response from internal auditors and others around the world. A main feature of […]
December 5, 2024
In a recent blog, I delved into The Art of Deceiving an Audit Committee. I highlighted that management doesn’t necessarily need to lie to mislead an […]
October 28, 2024
In her iconic book, Extraordinary Circumstances, former WorldCom chief audit executive (CAE) Cynthia Cooper recounts her challenge of bringing to the audit committee’s attention more than […]