Project Controls: More than just a box ticking exercise

In my previous life as a site architect working on the design and build of a mega shopping center, I vividly recall a cold winter’s morning, standing on site with the team that included the “finance guy”, as we called him. He was understandably worried because he had to deliver a difficult message to the…

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Characteristics of a Successful Chief Audit Executive

The increasing complexity of companies, combined with the impact of today’s global economy, has resulted in a variety new business risks and challenges. To help in responding to these new risks and challenge, it is essential for a company to have a highly skilled Chief Audit Executive (CAE). This CAE must possess several core characteristics…

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Conversations with Colleagues: Harsh Mohan

Etihad Airways’ Senior Vice President of Audit, Compliance and Risk shares his experience on the role of Internal Audit in risk management In an exclusive interview, Internal Auditor – Middle East spoke to Harsh Mohan, CPA, CA, who joined Etihad Airways (Etihad) in 2011 and is now the Senior Vice President of Audit, Compliance and…

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Auditing Culture

Can internal auditors really give adequate assurance on corporate governance without auditing corporate culture?   Internal auditing is an evolving discipline, not least due to changing business environments and stakeholder priorities. In 2014, auditing culture has emerged as a new area of focus – a response to growing awareness that hard controls aren’t the only…

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Inside the mind of a fraudster

Inside the Mind of a Fraudster

Identifying potential suspects based on the profile of a fraudster is not a straightforward task. For as long as white-collar crime fraudsters have been a common occurrence throughout multiple industries, specialists have wondered aloud whether or not it is possible to properly develop a profile that allows organisations to accurately identify fraudsters while the fraud…

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Boards

Board & C-Suite Driven Assurance: The Dawn of a New Era

Many years ago I wrote a seminal article titled “Control & Risk Self- Assessment: The Dawn of a New Era in Corporate Governance”. That article, and the ideas in it, played a significant role launching my first company in 1991, and had a significant impact on the profession globally. Almost 25 years later this article…

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AuditeeFeedback

Auditee Feedback

Positive and Honest feedback adds to Audit Effectiveness One of the important factors for an effective audit is “Auditee feedback” which has commonly been ignored and has not usually been part of professional discussions. It appears very simple and nice to read this statement but all internal auditors know how much effort it takes to get…

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Shaping Talented Audit Teams

Shaping Talented Audit Teams

A veteran chief audit executive and a technical specialist join forces to showcase innovative professional development programs for internal audit A fundamental role of internal auditors in the twenty-first century is to add value to the business and help it achieve its objectives. At the same time, employee talent management has become a priority, as…

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