A Quick Note About Casual Stupidity

Posted on Oct 25, 2013

Internal auditors, when we are not careful, can come off a bit high-handed. That is, as we review and analyze and provide feedback on the operations of others, we can sometimes (not all times) sanctimoniously pass judgment on the actions of others.

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Internal Audit Memorabilia - First in a Series

Posted on Oct 23, 2013

When I retired at the beginning of this year, a lot of the stuff I had collected through the years - stuff I was keeping at my office – wound up getting boxed up for the big move. Recently, I've had time to start sorting through the boxes.
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Reporting from All Star - Installment 3 - What Happened?

Posted on Oct 21, 2013

You may have noticed a rather long period of silence between installments two and three of this series. In fact, those of you who have followed my reports from conferences in the past may have noticed a dearth of such reporting in this current exercise. 
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Reporting from All Star - Installment 1 - Change, Change, Change

Posted on Oct 14, 2013

I'm at the All Star Conference this week. The first presenter — Karen McCullough — talked about change: What it takes to change, how to change, the need for change, how you respond to the challenge of "change or die." It was a very good presentation that I found particularly fascinating because I get to speak at the end of the conference, and a key to my presentation is the need for internal audit (and internal auditors) to change. 
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Reporting from All Star - Installment 2 - What Prince Didn't Know

Posted on Oct 14, 2013

During a presentation at All Star I heard the following comment. "Remember Y2K? Everyone said the world was going to come to an end. I was losing sleep. I figured I should party like it was 1999. And then nothing happened."
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The Art of Report Writing

Posted on Oct 9, 2013

Today I would like to share a joke with you. And that joke is going to lead us down an interesting road regarding reports, templates, and the art of writing audit reports.

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Structure vs. Chaos - And the Winner Is...

Posted on Oct 7, 2013

I've seen struggle after battle after frustration after just-give-up regarding audit departments' attempts to get a handle on report writing. And I've been a part of various attempts myself. The one thing I have learned is, the more template-driven the report (the more structured, the more "fill-in-the-blanks"), the less likely the resulting report will successfully convey a quality message.

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Do You Understand the Words that are Coming Out of My Report?

Posted on Oct 6, 2013

As I mentioned last Friday, an interesting question came up in response to my blog post about Elmore Leonard and the lessons we might be able to learn from all authors. A friend and former co-worker, Rick Neisser, asked me if I had come up with a "worthy report writing template." He went on to explain that, by this he meant one with just the facts – the bare facts – stated in such a way that management gets what it needs, and management knows what it needs to do. All this without having been hit by a ton of unreadable auditese.
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A Quick Note About Promises Made

Posted on Oct 4, 2013

A little over a month ago I made a promise. Commenting on one of my posts, a friend and former co-worker, Rick Neisser, asked if I had ever come up with a "worthy" report template. I gave a couple of quick comments, but realized there was a lot more to be said, so I promised to further pontificate on the subject the next Monday.
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The Updated COSO Framework - Frequently Asked Questions

Posted on Oct 3, 2013

I have had the opportunity to help facilitate the IIA's new course on updates to COSO's Internal Control–Integrated Framework. There is quite a bit of interest out there. And that means everyone has a lot of questions. Following are some of the most frequently asked questions. Unfortunately, this list does not include the answers.


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