Delightful internal control processes in public sector organisations

Inspired by "Delight is in the details" by Shawn Blanc The nascent public sector problem Here's the problem: a lot of public sector organisations have been forced to shed a lot of what has long been considered their bloated structures. This often takes the form of personnel reductions. Some of these are retirees that do … Continue reading Delightful internal control processes in public sector organisations

The relation between audit reports and 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

The real relevance of internal controls and their development

Mutual exclusivity? I'm hearing a lot of comments about the relevance and the redundancy of internal controls and especially internal controls development and internal controls training. A number of new management philosophies such as this one - pretty much unknown outside of the French speaking world, but mirrorred in philosophies such as the one of … Continue reading The real relevance of internal controls and their development

The (in)flexibility of corporate governance

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