Since launching my blog in 2009, I’ve written more than 800 articles on internal audit, risk management, and governance. But if I had to name just one that’s stood the test of time — and the scrutiny of hundreds of thousands of readers — it would be “10 Things Not to Say in an Audit Report.” First published in 2011 and refreshed in 2017, it remains the most-read post I’ve ever authored. Why has this topic resonated so widely? Because in our profession, how we communicate can mat...| Audit Beacon
Over the years, I’ve had countless conversations with chief audit executives (CAEs) who are navigating the complex terrain of organizational politics and governance. One of the most troubling trends I continue to hear about—despite years of progress in internal audit independence—is the intrusion of management into the CAE’s executive sessions (sometimes referred to as in camera sessions) with the audit committee. Let me be blunt: executive sessions are not for executives—at least n...| Audit Beacon