Like most rational-thinking members of humankind, I have been shocked by the events in Ukraine and have felt a strong sense of helplessness. A key question I have been asking myself is whether I can do anything to impact events or ensure something like this can never happen again. How can an internal auditor make […]
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This is a question I am frequently asked. What is clear is that many audit shops have either not identified the answer to this question nor taken meaningful steps to put in place a framework that ensures they employ enough adequately competent internal auditors. I would like to outline the essential facets of competence in […]