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Running Your First Engagement as In-Charge: The Lead Auditor’s Playbook
The first engagement you run is the first time you own an outcome rather than a task. Owning the plan, budget and scope; handing over work you used…
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18–27 minutes -
Basics of Issue Validation Workpapers: A Core Guide for Junior Analysts and Managers
Within the internal audit profession, workpapers serve as the foundation upon which accurate, credible audit conclusions are built. When it comes to issue validation, these workpapers demonstrate precisely how potential findings…
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8–13 minutes -
The Psychology of Auditees: Why Audits Feel Threatening and What Auditors Can Do
For internal auditors: why audits trigger threat responses, what research on stress, procedural justice, loss aversion, attribution and psychological safety implies, what to change at each stage of…
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18–28 minutes -
Remote and Hybrid Auditing: Best Practices for Auditing in a Post-Pandemic World
The past few years have profoundly changed how—and where—people work. Organizations across industries shifted to remote or hybrid models, and internal audit teams found themselves recalibrating established routines.…
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9–14 minutes -
Global Internal Audit Standards 2024: What Changed, Standard by Standard
What changed when the Global Internal Audit Standards replaced the 2017 framework: the five-domain structure, the nine substantive additions, a standard-by-standard mapping, the essential conditions for boards, the…
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17–26 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 -
Eight things brand new internal auditors should know
Internal audit is not exactly a household name in North America and is rarely portrayed in the media, so it’s understandable that many people don’t know much about…
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13–20 minutes -
Top 10 mistakes internal auditors make
1. Lack of Objectivity One of the most significant mistakes internal auditors can make is a lack of objectivity. When internal auditors are too close to the area…
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3–5 minutes