May 26, 2026
May is coming to a close, and with it another Internal Audit Month. I was pleased when The IIA dropped “Awareness” out of the official name, […]
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 […]
April 22, 2026
Internal auditors occupy a vantage point in the enterprise few others share. We often see risk as it emerges, not after its effects have become evident. […]
March 30, 2026
Artificial intelligence is no longer a distant concept or an emerging curiosity. It is reshaping industries, redefining work, and altering how organizations manage risk. Over the […]
December 15, 2025
Since launching my website in 2021, I have been grateful for the support from internal auditors around the world. The level of engagement has exceeded every […]
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 […]
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 […]
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 […]
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 […]