So what? I sometimes review a working paper and think by myself: "So what?" Not in a derogatory, dismissive manner, rather in a silent sigh about an unfulfilled expectation. A well written working paper without a good conclusion is like a good short story without a proper ending. It leaves me wanting more but not … Continue reading Concluding on working papers
A quick stroll down memory lane Let me take you on a quick stroll down my memory lane. I was a young auditor, fresh out of university, working on my second or third audit. I was a high potential, as I had already achieved mastery of those skills essential to a young staff assistant: I … Continue reading Clearly written working papers
Audit reports tend to be overly long I've mentioned before I don't like overly long audit reports. The length usually does not add relevant information for the audit committee and only aims to prove to the audience how much time and effort the internal auditor put in that specific audit. While commendable this is not … Continue reading The relation between audit reports and working papers
An interesting article on risk register obsolescence I recently read this article by Michael Werneburg which was subsequently updated here. The article deals with the evolution of risk management in organisations beyond the use of risk registers into a risk mature organisation. It restates and reiterates a number of points that have been made by … Continue reading Risk management maturity – moving beyond risk registers?
Writing an audit report is serious business. But for auditors, it usually is one of the last things to do before closing the audit job and going to the next one. Not all auditors writing the audit report are necessarily familiar with the audience of their report. And that results in a failure to hit … Continue reading Tone & content audit report = f(audience)
Thinking about corporate governance When we think about corporate governance, most if us think about a large and quite often unwieldy set of organisational structures and processes which keep the organisation aligned and on course towards its explicit objectives. And that is what governance has been portrayed as ... An immovable aspect of an organisation, … Continue reading The (in)flexibility of corporate governance
There is a old "new" management wave roaring through the organisational straights again, and it is lapping up on the shores of public administrations. I'm talking about the workplace democracy model that was made famous by the success of Brazil based Semco in the 1990's. The general idea is that reducing management in favor of … Continue reading Some ideas on democratic administrations (updated)