Risky Business: Risk Management
by Peter Holtmann Auditing is risky business. The choice of becoming an auditor, choosing your…
Value-Added Audits: 10 Tips to Supercharge
by Eugene A. Razzetti At some point during my 40-plus years of conducting audits under…
Checklists: A Novel and Innovative Approach
by Don Brecken The process approach to auditing alone doesn’t always work for me. There…
Auditing a Subsystem: Customer Service Processes
by Russell T. Westcott It is a common assumption that meeting customer requirements and needs…
OFIs: The Power of Opportunity
by Denise Robitaille They used to be called “observations.” Then they became “opportunities for improvement”—later…
Change Management: The Auditor as Change Agent
by John E. Gray It’s been my experience that the audit function and auditors are…
Auditing Corrective Action
by Andy Hofmann As most are aware, third-party auditors must occasionally have their audit methods…
Personnel Certification: To Be or Not to Be?
by Peter Holtmann Personnel certification has been around as long as standards have been written.…
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…