How Worthy Time Management is in Internal Auditing
How Worthy Time Management is in Internal Auditing By Mikhail Ben Rabah, CIA, CFE, CRMA Government Audit Manager, Presidency of the Government, Tunisia I have been told many times that internal auditors do not care so much about time budgets while executing audit engagements….
Sense-making, A Core Competency for Internal Auditing?
Sense-making, A Core Competency for Internal Auditing? By Mikhail Ben Rabah, CIA, CFE, CRMA Government Audit Manager, Presidency of the Government, Tunisia Among the different meanings given to Sense-making, I do prefer the following “identifying problems at an early stage as they begin to…
10 Signs Trouble May Be Brewing for the CAE and Internal Audit -Blog#2
10 Most-read Blog Posts of 2020 About “Internal Auditors” From Mr. Richard Chambers 10 Signs Trouble May Be Brewing for the CAE and Internal Audit By Richard Chambers, President and Chief Executive Officer of The Institute of Internal Auditors Top 10 signs that stakeholders…
Preventive or Detective Controls
Preventive or Detective Controls By Ms.Becky Terry, Strategic Risk Management Executive Founder of RTE and Company, USA Before we talk about which type of control is better, preventive or detective, we should ground ourselves on definitions. The Committee of Sponsoring Organizations (COSO) defines Preventive controls…
Five Internal Audit Resolutions for 2020 and Beyond- Blog#1
10 Most-read Blog Posts of 2020 About “Internal Auditors” From Mr. Richard Chambers Five Internal Audit Resolutions for 2020 and Beyond-BLOG#1 By Richard Chambers, President and Chief Executive Officer of The Institute of Internal Auditors Loyal readers of “Chambers on the Profession” know that…
How to Establish an Enterprise Risk Management (ERM) Department
How to Establish an Enterprise Risk Management (ERM) Department By Arif Zaman , Head of Internal Audit, Emaar Industries & Investments, UAE “In a risk matures organization, the bad news moves faster than the good news to the top.” – Horst Simon, Risk Culture Builder If you…
How to Establish the Internal Audit Department in 8 simple steps?
How to Establish the Internal Audit Department in 8 simple steps? By Arif Zaman , Head of Internal Audit, Emaar Industries & Investments, UAE Building an internal audit function from the ground up may seem like a daunting task, but taking a measured approach and prioritizing what…
Agile Internal Audit Engagements: Are There Any Conflicting Roles Carried Out By Scrum Masters And Product Owners?
Agile Internal Audit Engagements: Are There Any Conflicting Roles Carried Out By Scrum Masters And Product Owners? By Mikhail Ben Rabah, CIA, CFE, CRMA Government Audit Manager, Presidency of the Government, Tunisia The Covid-19 pandemic has accelerated the implementation of Agile internal auditing processes…
Simple Fraud Analytics for Accounts Payable
Audit analytics continue to become a more powerful tool to identify potential fraud. They allow us to easily move from business objectives, to risks to the achievement of those objectives, to analytics to identify and assess these risks, to specific recommendations to address the control weaknesses and mitigate risks.
The Fraud Hexagon
Constant risk management is needed to identify vulnerabilities, and proactively reduce the likelihood of fraud in our organizations. The Fraud Hexagon can help management, internal auditors and compliance professionals identify and mitigate the key factors that often result in fraudulent behavior.
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