Some thoughts on internal audit

https://na.theiia.org/news/Pages/The-Biggest-Risks-in-an-Internal-Audit-May-Be-the-Issues-You-Miss.aspx

The most successful internal auditors are not necessarily the smartest or the most experienced auditors; they are often the most inquisitive. Of course, it also helps to be prepared and to have intelligence, analytical ability, and a host of other attributes that can contribute to overall “audit ability.” But far too often when we miss a finding, it’s simply because we didn’t ask questions when we should have. And I have come to believe that the biggest risk in an internal audit is not citing a finding that doesn’t exist — it’s overlooking a finding that does exist.