Internal Audit Independence and Objectivity

June 30, 2023

Courageous Internal Auditors Know When to Walk Away

I frequently scan the headlines for articles related to internal audit. Some news reports are encouraging and indicate how the profession is making real progress. Others […]
April 18, 2023

Walking a Tightrope When Internal Audit Stakeholder Expectations Don’t Align

One of the features that makes internal auditing so valuable to modern enterprises is that we serve multiple stakeholders, including the board, various levels of management, […]
February 6, 2023

​​​​‘Good Internal Auditors Ain’t Cheap’ and ‘Cheap Internal Auditors Ain’t (Always) Good’

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

Recent Advice on Hiring Internal Auditor’s You Can ‘Trust’ Is Misdirected

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

Do Performance Bonuses Impair Internal Auditors’ Independence and Objectivity?

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 […]