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The Internal Audit Definition that isn’t but should be:

Internal Auditing is the only forward looking assurance and consulting intervention the businesses can’t do without. It is the quintessential disruption across all business functions and processes rooting for continual improvement in Governance, Risk Management and Control.

OUT NOW; LATEST BLOG POST!

CAREFUL AROUND DATA ANALYTICS!

Indeed, using Data Analytics is a fanciful proposition, given its look and feel-good reporting showcasing patterns, relationships and trends. Indeed, using Data Analytics allows...

ASSERTIONS INTERNAL AUDITORS NEED TO TEST FIRST

Being at a store witnessing an inventory count, would you ask the client leading the exercise which items to count or ask about their preference of items that should be counted?...

RISK MANAGEMENT ILLUSION

What do international standards, several best practices and a multitude of frameworks over risk management have in common? Certainly, their aim and objectives. But a little less...

THE TAUGHT LEADERSHIP!

While scrolling down LinkedIn posts, there was this interesting update that caught my attention for all the wrong reasons. While I misread it initially to mean something more...

HIGH PERFORMANCE INTERNAL AUDIT TEAMS

Ever wondered, what a high performing Internal Audit (IA) team would look like, or more appropriately what are its characteristics? Not sure if there could be a high performing...

TECH IS BUT A PLOY!

Could audits be void of judgments and assumptions? To answer that let’s ask another question; could entity’s design of Governance, Risk Management and Control Systems be void of...

PAIN IN THE A** AUDITs!

Unfortunately, that’s true…. even in 21st century audits and auditors could be ‘productive’ enough to be called a pain in the a**. And it’s not because that’s a perception that...

THE INTERNAL (AUDIT RISK)!

Is there a theoretical difference between the components of external and internal audit risks or is that difference attributable to how we understand risk as external auditor and...

MANAGEMENT CONCURRENCE; WHEN SHOULD IT MATTER?

In a perfect world, it shouldn’t matter. Management concurrence shouldn’t be needed, and it should not be for the internal auditors to procure it. How about external auditors? Do...

THE VIRTUES OF SELF-AUDITING

It’s not as simple as the words suggest it to mean and certainly it has something for both the auditor and the auditee. But self-auditing has strings attached to it that extend...

MOMENTS OF EPIPHANY