Category: Stream of Consciousness

Managing my “Instapaper not yet read” guilt with ReadNow

"I could have read this months ago"Last July I sent a promising mac.appstorm article to my Instapaper queue. Its title? “ReadNow: Native Instapaper and Read it Later Management” I just recently read it … and after having read it, I acted on it immediately. But I could have acted on it at least five months … Continue reading Managing my “Instapaper not yet read” guilt with ReadNow

The opposite of a bad system – an internal auditor’s perspective

The opposite of a bad systemI recently read this statement, and I can't remember where I read it. It goes "The opposite of a bad system isn't chaos. It's a good system." The statement got me thinking about the fallacy inherent in the current thinking about the crisis and lessons learned from the internal audit … Continue reading The opposite of a bad system – an internal auditor’s perspective

Reducing the effort of risk based internal audit planning

Risk based internal audit planningThe IIA's standards require us to prepare a risk based internal audit planning. However, if risk assessment and management is not (yet) embedded in your organization, it requires a concerted effort from the auditees to provide you with the relevant information. Given this is not necessarily a priority to them, are … Continue reading Reducing the effort of risk based internal audit planning

Audit “assessments” are like analyst’s ratings

The popularity of audit assessmentsAn audit assessment is like an audit, but not really. It takes less time, costs less and is executed by people referring to themselves as experts in a subject matter. These assessments are becoming rather popular. And that evolution is worrying to a “traditional” internal auditor … not as a threat … Continue reading Audit “assessments” are like analyst’s ratings

Why single audit will not work … Yet

the conferenceI just spent most of the day in a conference on public sector internal audit. At the end of the conference, a well considered panel touched on several aspects, including the aspect of single audit. And as usual, the discussion touched on the feasibility and the need for single audit. And again, everyone confirmed … Continue reading Why single audit will not work … Yet

My blogging workflow (or, do I need another writing app?)

Workflows are about optimizing your personal processDeveloping workflows have the advantage of allowing you to optimize your work process. This will allow you to become more efficient in the future. The disadvantage then is that you need to invest the time now. And workflows take some time to develop. While personal workflows are inherently personal, … Continue reading My blogging workflow (or, do I need another writing app?)

“Single preparation”, a partial alternative to single audit?

Minding the buzz-word"Single audit" has been the word of the year in the audit professions for a while. Especially in public sector, auditees have been complaining about the enormous charge of work which brings no immediate added value to the table. In some cases, up to four separate audit, control or inspection entities are charged … Continue reading “Single preparation”, a partial alternative to single audit?

The auditor as a storyteller

What audit is aboutMost of us familiar with the (internal) audit profession know what it is about. I’m not rehashing the excellent definition of the Institute for Internal Auditors. As auditors we need to use our independence to objectively gather, analyse and test facts and figures on the organization’s governance, processes, risk management and controls … Continue reading The auditor as a storyteller

Increasing internal auditor’s relevance

It’s not (just) about independenceThe IIA recently released a paper on this IPPF on independence and objectivity. Independence is sometimes used by internal auditors or organizations executing the internal audit function as an argument to motivate a distance from the organization they’re auditing. And while independence is an important factor to ensure the objectivity the … Continue reading Increasing internal auditor’s relevance