Asking the essential questions A question we almost never ask ourselves as chief audit executives or internal audit directors is how motivated our staff are to audit a certain area. The reason our teams may not be motivated is actually rather simple, but not easy to accept: in our audit preparations, we often fail to … Continue reading Questioning audit relevance
Tag: board
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