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

Some ideas on democratic administrations (updated)

There is a old "new" management wave roaring through the organisational straights again, and it is lapping up on the shores of public administrations. I'm talking about the workplace democracy model that was made famous by the success of Brazil based Semco in the 1990's. The general idea is that reducing management in favor of … Continue reading Some ideas on democratic administrations (updated)

A lean government needs strategic internal audit

In the short period of 1999 to 2003, the Belgian federal government was making some real progress, at least conceptually, in improving its functioning. The Copernicus reform, which eventually failed, had some essential ideas on how to turn the Belgian federal public sector into a (reasonably) lean organisation. Come the 2008-2009 financial crisis, and we … Continue reading A lean government needs strategic internal audit

Are you a contract killer or a primary care physician?

The contract killer I've known quite a few internal auditors who took pride in the number of people they managed to take out as a consequence of their audit reports. The arguments? Most often they argued the people had failed to do what they were told to do by the procedures. Or they considered the … Continue reading Are you a contract killer or a primary care physician?

Short practical guide to audit documentation in Basecamp

I've been surprised by the level of interest about my recent post on using Basecamp as the base application for internal audit working papers. While by no means a representative sample, I feel the interest indicates that current working paper solutions fail to address a number of concerns or needs which the simplicity and flexibility … Continue reading Short practical guide to audit documentation in Basecamp