Some thoughts on internal audit

10 Nov

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.

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