The need for an integrity oversight committee

Integrity and the continuous batlle against fraud and corruption are stepping out of the limelight where they've been pushed into for far too long. Recent integrity issues, such as the LIBOR scandal, highlight the need for ethical behaviour from the top down, with clear and hard boundaries which are consistently enforced. The case should also … Continue reading The need for an integrity oversight committee

The rotational audit staffing model – a small audit department’s perspective

Richard Chambers recently published an excellent article on the rotational audit staffing model. I wanted to add my perspective as the CAE of a small audit department, active in an inherently complex sector, development aid. The reality of a small audit department The size of the audit department is most often a function of the … Continue reading The rotational audit staffing model – a small audit department’s perspective

Using Day One on the Mac for activity tracking

Registering internal audit activitiesGood activity tracking is essential for internal audit departments, especially in a small internal audit organization with multiple concurrent responsibilities. At any one day, we are planning a mission, finalizing the reporting on another one, providing advice to management as part of our advisory capacity, and working on an administrative investigation. Add … Continue reading Using Day One on the Mac for activity tracking

Patrick Rhone’s beautiful article “The Farmer” >

Too long it had been waiting on my reading list, but I just rediscovered this pearl by Patrick Rhone, who again shows why he is such a great writer. A quote, among many quotes: This farmer realizes that the relationship with her work, like any good relationship is, and should be, reciprocal. That the work, … Continue reading Patrick Rhone’s beautiful article “The Farmer” >

Fear is good – continuing the Kaplan conversation

Fear is GoodRemember the Gordon Gecko character in Oliver Stone’s landmark “Wall Street”? His credo was “Greed is Good”. I want to offer that “Fear is Good”. Fear has helped us surviving as humans, and fear - or its relevant equivalent - can make a survival difference for organizations as well, if we get it … Continue reading Fear is good – continuing the Kaplan conversation