J. Michael Jacka, CIA, CPCU, CLU, CPA, is a senior audit manager with Farmers Insurance Group, where he has worked for more than 20 years. He is the author of Internal Auditor’s popular “IA Humor” series, which takes a sideways look at the internal audit profession. The views expressed do not represent those of The IIA, Farmers Insurance, anyone else Mike works for, anyone Mike ever worked for, or just about anyone else when you get right down to it.

Makes Sense to Me (The Beginning)

Posted on Feb 8, 2010

It is amazing what our minds do to us. And we are never quite so obstinately unintelligent as when we think — nay, we know — that our conclusions based on numbers and statistics are absolutely true. 

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Just For Openers

Posted on Jan 24, 2010

My apologies for having been absent so long. Been a lot going on lately. However, it hasn’t stopped me from reading, and it’s given me the chance to revisit some of my favorite audit classics. Therefore, I give you my list of the best opening lines from the best audit books. 

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When Good Ideas Go Bad

Posted on Jan 4, 2010

Did you catch this from The Washington Post? It is a list of the worst ideas of the decade. Work your way down the list and notice that seventh item. Yep, the article listed the U.S. Sarbanes-Oxley Act of 2002 as one of the worst ideas of the decade. There is an entire write-up on Sarbanes-Oxley that I invite you to read. It is very instructional.

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One Last Audit Carol

Posted on Dec 21, 2009

Now, one last song for the holidays. (I think I've saved the best for last.) A happy reminder of how we all handle the hustle and bustle of the year’s end. 

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Another Audit Carol

Posted on Dec 17, 2009

For today, our audit carol is a little ditty that should serve as a warning to all auditees. 

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Time to Sing Again

Posted on Dec 14, 2009

And now another audit carol for your enjoyment.

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It's the Most Wonderful Time of the Year

Posted on Dec 11, 2009

Well, it’s that time of the year again. Let’s all warm up a cup of “auditor’s cocoa” (a little more bitter than most chocolates), gather ’round the blazing workpapers (gotta do something with the old paper files), and raise our voices in those classic audit carols we’ve all grown to know and love. Following is an all-time favorite.

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Alice in Auditland - The Extended Version

Posted on Dec 7, 2009

Putting together the humor pieces for the magazine I find that, more often than not, I have many more words than space will allow. This is actually a good thing, as it is infinitely easier to cut an article than to come up with additional good information. Of course, there is probably some question whether I come up with any good material, but that’s an argument for another day.

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In Further Defense of the Horrors of Technology

Posted on Nov 24, 2009

As additional support for my previous post about the way technology is affecting our work...

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Did You Say What I Thought I Heard ... Again?

Posted on Nov 18, 2009

Back in January I listed some of the quotes collected from meetings over the years. Well, it’s been a busy 2009. So, for your enjoyment, a list of real quotes — I didn’t make these up — overheard in meetings so far this year:

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