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Global Institute of Internal AuditorsBreadcrumb SeparatorNewsBreadcrumb SeparatorChambers Blog: Good Internal Audits Focus on the Roots, Not Just the Trees

Read Richard Chambers' Latest Blog
Good Internal Audits Focus on the Roots, Not Just the Trees

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:

As internal auditors, we are often tempted to stress in our reports the conditions we observe. After all, conditions that result from risk management or control failures can often be described in compelling terms. A failure of a new IT system, a key compliance requirement, or a critical financial control are sure to rivet the attention of management and the board. Internal audit reports also frequently include in-depth discussions of the effects associated with the conditions. After all, the only thing more sensational than describing something that is broken is regaling the reader with all of the consequences of the breakage.

While reports that include extensive narrative on conditions and effects can make for great prose, they often fall short of adding real value. I once had a manager who readily admitted that he had problems. He pleaded with me at ​​the outset of the audit not to come back and tell him what he already knew. In his words, “I don’t need someone to come in here and tell me I have problems. I know I have problems. I need someone who can tell me how to fix them.” It was the recommendations that would be included in the report that would help him the most.

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