Fraud

March 17, 2021

When You Spot Fraud, Don’t Break the Eggs

The International Standards for the Professional Practice of Internal Auditing are clear: Internal auditors must possess the knowledge, skills, and competencies needed to carry out their responsibilities. Some […]
December 13, 2020

What My 10 Most-read Blog Posts of 2020 Say About Internal Auditors

This year, my weekly blog has received more than 300,000 views from internal auditors and other professionals from around the world. Each year since 2016, I have dedicated […]
October 25, 2020

​When Audit Committees Want to “Hear No Evil” From Internal Audit

I have long been fascinated by the dynamics between internal audit and the audit committees to whom it reports. Let me say right up front that […]
October 18, 2020

Suspicious Internal Audit Deaths Demand Answers

There is growing shock and concern over the suspicious deaths of four public-sector internal auditors in Liberia. While their violent deaths remain under investigation and there […]
September 28, 2020

​Internal Auditors: Be Trusting But Skeptical

From the early days of my career, I was told that internal auditors should not simply accept what we are told, that we should always take […]
August 24, 2020

Disruption Brings More Calls to Action for Internal Audit

This time of year is typically slow for the release of thought leadership in the internal audit profession. The IIA, internal audit service providers, technology firms, […]
June 1, 2020

Independent Federal IGs Are Essential to Effectiveness and Integrity

Following a series of government scandals in the 1970s, U.S. Congress passed the Inspector General Act, mandating the establishment of independent inspectors general (IGs) in federal […]
April 27, 2020

​Fraud Report Affirms Internal Audit’s Value at Critical Time

Each year, the Association of Certified Fraud Examiners (ACFE) publishes a Report to the Nations, which shares results of its annual Global Fraud Survey. The findings reflect […]
January 13, 2019

Internal Auditors: If You See Something, Say Something

Last week, my blog post “5 Internal Auditor Resolutions for 2019” included an important point that is familiar to most in a far different context, but […]
November 12, 2018

When the SEC Speaks About Cybersecurity, We’d All Better Listen

I often find myself talking with reporters about internal audit’s role regarding risks, particularly cybersecurity. Recently, a rep​orter asked me about a new U.S. Securities and […]