21st Century Auditing, Part 1: Risk-Based Audits
by Lance Coleman Risk elimination. Risk management. Risk mitigation. This is the language of upper…
Auditing a Subsystem: The Business Environmental Scanning and Analysis Process
by Russell T. Westcott Environmental scanning and analysis should not be a periodic event but…
Audit Nonconformances: That is a Nonconformity!
by Larry Whittington Auditors are trained on how to ask interview questions but they may not be…
Audit Evidence: Fact-Finding, Not Fault-Finding
by Denise Robitaille Evidence is the fodder of detective stories, the bane of criminals, and the undoing…
Auditing Goals and Objectives
by Eugene A. Razzetti Directly or indirectly, auditors assess an organization’s auditing goals and objectives…
Auditor Competency vs. Auditor Motivation
by Andy Hofmann Recent events caused me to reflect on whether the personality traits auditors…
Business Improvement Auditing Practices
by Peter Holtmann Last weekend I was finishing next year’s financial business and finance plans…
Data Collection
by Doug Wood When we decide to begin data collection, we usually ask one of…
Auditing a Subsystem: Employee Retention and Succession Planning Processes
by Russell T. Westcott Let’s start with the following premise: Quality begins by having the…
Auditor Etiquette: Making a Good Impression
by J.P. Russell An audit system manager recently told me that it was relatively easy…