A is for Anchoring – cognitive biases in internal audit

Introduction I really enjoy reading an audit report or audit working papers because quite often we see the cognitive biases of the auditor at work. Let's be clear, I am as much a potential victim of cognitive biases as any other auditor. However, being aware of their existence will make you more attentive to them, … Continue reading A is for Anchoring – cognitive biases in internal audit

The secret to writing good recommendations

How recommendations are perceived "Irrelevant", "impossible to implement", "developed an ivory tower", "they want us to do what?" ... These are all quotes that internal auditors hear quite frequently when it comes to their recommendations. And sometimes those quotes are accurate. As internal auditors, we are often focused on auditing and on being as complete … Continue reading The secret to writing good recommendations