It is November 2022. You have just been appointed as the new Chief Audit Executive at Twitter. It is your first week at the social media heavyweight. You are walking through the company’s San Francisco headquarters on your way to an orientation group for new hires that you are supposed Read More
GUEST BLOG POST All human beings are creatures who change with their environment and circumstances, who hopefully grow and develop with experience, particularly their work experience. But all processionals have to start somewhere. We can probably all remember the early days of our careers as we fumbled and bumbled our Read More
As internal auditors, we all have a “spidey sense” of what we should be auditing. Sure, we should, of course, conduct comprehensive risk assessments that drive our audit plan, and many of the usual suspects will end up on that plan: cybersecurity, regulatory compliance, financial reporting, third-party relationships, and you Read More
GUEST BLOG Over my long career, I have often heard, in one form or another, the phrase: “You just can’t audit that!” The first time I heard it came when I was an internal audit manager for a financial institution. The senior vice president for human resources said she was Read More
While there are some exceptions, let’s face it: internal audit has typically lagged behind on embracing new technologies. Rarely are internal audit departments on the cutting edge of implementing such innovations as artificial intelligence, advanced data analytics, data visualization, robotic process automation, and other emerging technologies. But don’t just take Read More
The Institute of Internal Auditors (IIA), which provides standards, certification, education, research, and technical guidance to the internal audit profession, has approved the addition of four new affiliates to its global federation. The new affiliates include Bolivia, Honduras, Senegal, and Vietnam. The new affiliates “now have a legal framework to Read More
It’s easy for internal audit to get stuck in a rut. We approach the year with plans to revise last year’s internal audit plan, but in the end, we don’t change that much. We move to the comfort zone and put the audits we know how to do and the Read More
If you are like most Americans, your parents or guardians encouraged you to eat all of the food on your plate when you were a child—including the dreaded broccoli, Brussels sprouts, or whatever food you found unpalatable. It’s also likely that your parents incentivized you to eat all your dinner Read More
As an internal audit practitioner since 2007 it has been my goal to make internal auditing more relevant and more effective in practice. During my time in the profession, and as a chief audit executive, I have noticed that there is a significant spread in the types of internal audit Read More
Evolution is a process of change. In recent years we have seen a significant change in the human resources auditing process, in the value derived from HR auditing, and in the tools that companies are using to audit HR. HR audits have evolved from a simple checklist of dos and Read More
