November 11, 2024
Since the recent U.S. presidential elections, there has been a lot of speculation about what the future will look like under a 2nd Trump presidency. Following […]
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 […]
October 6, 2024
In response to a recent “call for topics” for my blog series, I was gratified to receive many requests. I was surprised how many readers want […]
October 3, 2024
Over the years, I have read countless external quality and peer review reports on internal audit functions. The reports typically include an assessment of whether the […]
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 […]
September 11, 2024
This week, the UK’s Chartered Institute of Internal Auditors (IIA UKI) released the long-awaited update to the Internal Audit Code of Practice. Though the Code is […]
September 3, 2024
By now, we have seen artificial intelligence used in many ways when it comes to internal audit. The profession is slowly embracing the power of AI […]
August 27, 2024
I was recently contacted by a newly appointed audit committee member who was assuming the role for the first time. He wanted to pick my brain […]
August 22, 2024
I have written frequently over the years about the enduring reputational challenges that internal auditors face. A quarter of the way through the 21st century, I […]
August 19, 2024
While attending the annual conference of The Institute of internal Auditors South Africa recently, I was struck by how passionately the organizers continue to champion The […]