Emerging Disruptive IT risks : New Challenges for Internal Auditors

With advent of constant changes of the corporate environment and transformation of business process from traditional to digital and smart applications, it is becoming important that  internal auditors  stay up- to-date on this subject to provide assurance to their stakeholders. There is also greater need for internal auditors to understand how new technological innovations are…

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Culture of Internal Audit

Internal audit is one of the most important organizational units in the Organization. Because of its resulting responsibilities toward organization, which most important one is its objectivity in offering, touching the most important areas that need to be developed, and its duty to seek to identify the expectations of stakeholders of the Internal Audit Department….

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Karem Toufic Obeid

The Middle East’s first Vice-Chairman (Global Services) for the Institute of Internal Auditors (IIA) Global, explains his role and the importance of serving our profession. In an exclusive interview, Internal Auditor – Middle East spoke to Mr. Karem Toufic Obeid, CIA, CPA, CISA, CCSA, CRMA, and MBA, who is the Vice Chairman of Global Services…

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Does conducting Fraud Scenario Assessments mean management distrusts their employees?

  In today’s environment, there is an increasing demand from both private and public sectors in the Middle East to conduct Fraud Scenario Assessments (“FSA”) as part of their anti-fraud framework, as more organizations start to realize that they have to take fraud risk more seriously. FSAs are about identifying potential fraudulent events that could…

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Tips on writing Internal Audit Reports

Internal Audit Report writing constitutes the most critical and significant component of any internal audit assignment regardless of the size, location and complexity of business, process or department audited. The end result of an internal auditor’s work is the Internal Audit Report. The internal audit team may have worked for days and months together on…

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Control Self-Assessment, Techniques and Strategies

“Control Self-Assessment is an important component of risk assessment and is based on engaging all different levels of an organization’s staff to help achieve the desired objectives.”   Control Self-Assessment is a modern concept in the field of control and risks. It is a system that helps an organization to improve its ability to achieve its…

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A Successful Take Off

Should an Internal Audit report cost more than a brand-new Porsche 911? This is the story of how Abu Dhabi Airports Company (ADAC) transformed its internal audit department through innovative management and measurement of performance. Would you be ready to pay a higher price for an ordinary Internal Audit report than you would be willing…

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Public sector auditing in the era of Mobile Social Media

The world is witnessing significant change as a result of technology affecting our lives. This includes mobile social media (MSM). MSM refers to the use of social media on mobile devices such as smartphones and tablet computers. This allows creation, exchange and circulation of user-generated content. People today are speaking a new technology language, with our speech punctuated…

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