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How to Audit the SDLC and DevOps Pipeline
How to audit a modern software delivery pipeline: the five change control objectives mapped from traditional ITGCs to pipeline mechanisms, the standards (NIST SSDF, SLSA, ISO/IEC 27001:2022 A.8.25…
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21–31 minutes -
Judgmental Sampling That Survives Scrutiny: Documenting Non-Statistical Selections
Risk-directed judgmental selection is legitimate when documented. The three kinds of selection and what each supports, when judgment beats a random sample, the seven workpaper elements, deliberate versus…
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18–27 minutes -
The QAIP Documentation Kit: Self-Assessment Workbook and Quality Metrics Sheet
The four documents a quality program runs on, in full: the standard-by-standard self-assessment workbook with rating definitions and completed rows, a one-page engagement QC checklist at three checkpoints,…
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18–27 minutes -
Building a QAIP From Scratch: The Complete Playbook
How to build a quality assurance and improvement program that actually runs: what the Global Internal Audit Standards require and where the evidence lives, the four layers on…
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19–28 minutes -
Root Cause Analysis for Audit Findings: 5 Whys Worked Examples
Stop restating the condition as the cause. The five whys and the fishbone worked on three real findings (access not removed, a reconciliation backlog, vendors onboarded without assessment),…
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19–29 minutes -
The Global Internal Audit Standards: Every Domain, Principle and Standard Mapped
The Global Internal Audit Standards are organized as five domains, fifteen principles and fifty-two standards, and this page maps all of them: every principle, every standard by number…
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17–25 minutes -
What Is Audit Risk? Inherent, Control and Detection Risk Explained, With Examples
Audit risk is the risk the auditor gets it wrong. This guide defines it precisely, explains the inherent-control-detection model and its limits, translates it into internal audit terms,…
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18–27 minutes -
Preparing for an External Quality Assessment: The QAIP Runway, Month by Month
Standard 8.4 requires every internal audit function to be externally assessed at least once every five years, and the assessment is the one moment when the function’s own…
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18–27 minutes -
Internal Audit Jargon Explained: 120 Terms and Concepts New Auditors Need
Internal audit has a vocabulary that new auditors, auditees and audit committee members all have to learn, and most of it is never taught; it is absorbed from…
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18–27 minutes -
The Lean Startup by Eric Ries: Summary and What It Means for Auditors
Ries’s method for new ventures, summarised for auditors: the loop, innovation accounting, actionable and auditable metrics, nine ideas, a vocabulary, an audit map for innovation and change, and…
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18–27 minutes -
The Checklist Manifesto by Atul Gawande: Summary and Lessons for Auditors
Gawande’s argument for checklists, summarised for auditors: the cases, the design principles, why experts resist, a vocabulary, an audit map and a worked example auditing a surgical checklist…
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18–28 minutes -
How to Write an Internal Audit Report: A Step-by-Step Guide With a Worked Example
The internal audit report is the only product most readers ever see of weeks of work, and it is written under time pressure by people trained to test…
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18–27 minutes -
Thinking, Fast and Slow by Daniel Kahneman: Summary for Auditors
Kahneman’s account of judgment and decision-making, summarised for auditors: the two systems, the biases an auditor meets most, prospect theory, the remedies, a vocabulary, an audit map and…
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19–28 minutes -
Audit Risk Explained: Inherent, Control, and Detection Risk
Audit risk as the standards define it and as internal auditors use it: the IR x CR x DR model with a combinations table, a translation of each…
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23–35 minutes -
Best Practices for Documenting Internal Audit Workpapers
Internal audit workpapers serve as the foundation of an effective audit process, providing a clear and organized record of the work performed. Whether you are new to internal…
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3–4 minutes