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
On encountering the resistance
Encountering the resistanceThere’s in inherent fear in most, if not all of us. I used to define it as laziness, but I understand now that’s not what it is. It’s fear. Sometimes hidden, sometimes very barely concealed, freezing fear. Sometimes it beacons you to walk away from an endeavor. Sometimes it will make you run, … Continue reading On encountering the resistance
Wonderful old technology
I just passed by this vintage Macintosh in the window of a small repair shop close to my office in the center of Brussels.It appears to be sitting there, very important and proud, on top of the display case. Old tech is wonderful. I wanted to share it ...
Sense and nonsense about meetings
We spend a lot of time in meetingsBut it is not always very clear why these meetings are organized. And given that many people actually do not really talk during or contribute to meetings, it makes you wonder whether all attendees need to be present. Why are employers paying money for having perfectly good employees … Continue reading Sense and nonsense about meetings
Simplifying risk models
A brief historyThe relevance of using risk models as the basis for risk management was disputed in the beginning of this century. It actually remains disputed as an approach by a number of authors. In the early ‘00’s, leading risk management advisory companies did not see the reason to use models. They felt it impeded … Continue reading Simplifying risk models
Exploring The Black Box 