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Global Institute of Internal AuditorsBreadcrumb SeparatorNewsBreadcrumb SeparatorBlog: Internal Audit: Working Smarter, Not Harder

Read Richard Chambers' Latest Blog
Internal Audit: Working Smarter, Not Harder​

In his blog, IIA President and CEO Richard Chambers, CIA, QIAL, CGAP, CCSA, CRMA, shares his personal reflections and insights on the internal audit profession. Here's an excerpt from his latest post:

​​The saying that "perfect is the enemy of the good" seems to apply especially to internal auditing. Some of the most common mistakes by new internal auditors are made simply because we want our work to be, well, perfect. That's an admirable goal, but perfection can take time — and time is the enemy of audit efficiency.

One of the hardest lessons I learned as a young auditor was to resist the temptation to over-audit. We all want to produce the best, so when we develop an audit program, it's only natural to try squeezing just one more thing into the schedule. But each time we increase a sample size or add a step to a work program, we not only have to perform the additional work, we'll also need to discuss it with the client. More time might be needed to review the work or write the report. Before long, "audit creep" sets in and our schedule becomes exhausting.

Read the full InternalAuditor.org blog post from IIA President and CEO Richard Chambers.