Actionable Observations in Internal Auditing
by Garabet H. Kassakhian, Ph.D.; Clyde M. Hedin; and F. Funda Ristow Auditors are well…
Auditing a Subsystem: Human Development Process
by Russell T. Westcott The quality of an organization’s processes, products, and services depends largely…
Auditor Training: You Get What You Pay For
by Denise Robitaille I’ve got this pet peeve. Well, I’ve got several, but this is…
Common Audit Problems and How to Deal with Them
by Richard A. Vincins We often perform audits and wonder why, when they’re complete, they…
A Brave New Auditing World: Disney and Auditing
by Andy Hofmann When approached to begin contributing regularly to The Auditor, I had to…
The Future of the Audit Profession: Is it Sustainable?
by Peter Holtmann The global financial crisis caused multinational organizations, small and medium-sized organizations, governments,…
Audit Matrix: Desperation to Innovation
by Shannon MacFarlane It was January when our registrar informed us that our lead auditor…
Auditing the Auditors: Competence
by Don Brecken What should an auditor expect to find when auditing an organization’s internal…
The Auditor’s Eyes: Respectful and Productive Audits
by Denise Robitaille I had occasion recently to observe an auditor in a setting outside…
Layered Process Audit Approach: A Lot of Little Audits
by Thomas A. Gray I recently had an interesting conversation with an assessor for a…