Are you A Spartan!Three Line of Defense -to -Three Line Model
Are you a Spartan !Three line of defense -to -Three line model By Alia Noor, FCMA, CIMA, MBA, Oxford fintech programme, GCC VAT Comp Dip, COSO Framework Associate Partner Ahmad Alagbari Chartered Accountants ‘Spartan’ was the most dominant army in ancient Greece, and its prowess…
Positive Auditing: More Than a Shift in Approach
Positive Auditing: More Than a Shift in Approach By Mikhail Ben Rabah, CIA, CFE, CRMA Government Audit Manager, Presidency of the Government, Tunisia. How many of you have seen in their career, audit reports highlighting upside risks (opportunities) and confirming what is working within corporate…
How to Gauge the Audit Department?
How to Gauge the Audit Department? By Arif Zaman , Head of Internal Audit, Emaar Industries & Investments, UAE Lead by example – Audit yourself before auditing others! Internal Audit (IA) Department is no different than any other department in the organization. There are things which influence…
The Eight Es
The 8 Es are a series of themes that are very useful when performing operational audits. They provide a simple, yet powerful tool to make sure that these essential topics for organizational success are addressed during the review of organizational programs, processes and activities.
Fraud Tree – Part1 – Asset misappropriation Fraud schemes
Fraud Tree – Part1 – “Asset Misappropriation Fraud scheme” Fraud Alert & Awareness Study says – Asset misappropriation schemes are the most common type of fraud – approx. 86% A typical organization loses 5% – 7% of its revenues to fraud each year Asset misappropriation…
The Why Factor
Auditors need to think more like a young child and ask “Why” over and over again until they get to the root cause.
Corporate Governance – Doing the right thing
Corporate Governance- Doing the Right thing By Arif Zaman Head of Internal Audit ,Emaar Industries & Investments, UAE Today so many companies fail in combating the wrongdoing despite proclaiming effective governance mechanism within the organization. Most of the wrong dong happen due to human greed….
Why Disempowering Internal Auditors is like Stabbing yourself in the Eye
Why Disempowering Internal Auditors is like Stabbing yourself in the Eye By Mikhail Ben Rabah, CIA, CFE, CRMA Government Audit Manager, Presidency of the Government, Tunisia. You may receive them warmly and friendly in your office with a big smile on your face but you…
Maximizing Executive Sessions with the Audit Committee
Maximizing Executive Sessions with the Audit Committee By Hal Garyn, Managing Director, Audit Executive Advisory Services, LLC Chief Audit Executives (CAE) generally have a dual reporting relationship: one “Administrative”, and one “Functional”. The “administrative relationship” provides for a day-to-day boss to get expense…
Webinars’ polling questions: How they make you a well-intentioned mole
Webinars’ polling questions: How they make you a well-intentioned mole By Mikhail Ben Rabah, CIA, CFE, CRMA Government Audit Manager, Presidency of the Government, Tunisia. Attending live webinars and webcasts is a common way for certified professionals to earn CPE credits and thus maintain their…
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