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  1. Home
  2. Internal Audit Insights

Internal Audit Insights

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2020-08-04 12:18:03
Featured Article:

Cybersecurity Risks Exacerbated By the COVID-19 Pandemic

By Reciprocity
August 04, 2020
Just like every other crisis, the COVID-19 pandemic has rocked the boats of most businesses. The fact that it has discouraged physical interactions has forced enterprises to embrace work from home initiatives. Most companies have had to increase their reliance on collaborative technology to keep their business operations afloat.
2020-07-06 09:49:04

WHITE PAPER: Internal Audit Has an Innovation Problem. Data Analytics Can Help.

By Kit Shields
July 06, 2020
In today’s economy, success is synonymous with technological innovation. Technology is driving rapid change in every sector of business. Machine learning, artificial intelligence, the Internet of Things, cloud computing, drones, bots, and blockchain are transforming not only the nature of work but the means of survival.
2020-06-18 06:00:00

MIS Training Institute (MISTI) & LeaderQuest Combine to Form ACI Learning

By Boathouse Capital, Philadelphia, PA
June 18, 2020
Leading brands with 50+ years of combined audit, cybersecurity, and information technology authority will deliver new modalities, expanded training portfolios, and B2B segment growth.
2020-06-10 09:57:07

LeaderQuest - MISTI Names Its First Chief Sales Officer

By Boathouse Capital, Philadelphia, PA
June 10, 2020
Thomas Katsahnias to lead sales expansion for the global Audit, Cyber, and IT Learning entity
2020-06-09 09:55:52

Is Your Audit Agile Enough?

By David Duke, PsyD
June 09, 2020
Across all industries, COVID-19 has tested our capacity to respond quickly and effectively to seismic changes in economic, social, and professional life. But while the cause of these challenges is unprecedented, the need for a nimble response is not new.
2020-04-27 15:00:38

With Fraud Risks Elevated, Internal Audit Has Bigger Role to Play

By Joseph McCafferty
April 27, 2020
The Coronavirus Crisis has precipitated a dramatic downturn in economic activity, which has the potential to increase the risk of fraud and wrongdoing. A new report on fraud highlights the important role that internal audit can play in detecting and deterring fraud.
2020-04-20 13:22:29

The Role of Audit in Sarbanes-Oxley Compliance

By Mert Özbilgin
April 20, 2020
Ever since Congress passed the Sarbanes-Oxley Act in 2002—a response to major accounting scandals at such companies as Enron, WorldCom, Adelphia, Tyco, and others—internal auditors have been wringing their hands over their role in assuring compliance with the complex law.
2020-04-13 10:07:10

How the Internal Audit Function Can Help Improve Financial Management

By Joseph McCafferty and Jonathan Ngah
April 13, 2020
Here are eight primary steps internal audit teams can apply to assist management and stakeholders throughout the organization to continuously improve accounting, financial reporting, audit, and governance initiatives.
2020-04-06 11:44:22

How Internal Audit Leaders Are Responding to the Coronavirus Crisis

By Joseph McCafferty
April 06, 2020
Internal auditors maybe sitting in their home offices in pajamas, but that doesn’t mean they aren’t hard at work on helping their organizations’ respond to the coronavirus crisis. Instead, they are shifting into high gear to deal with the onslaught of issues the pandemic has wrought.
2020-04-06 09:57:07

LeaderQuest - MISTI Names Its First Chief Product Officer

By Boathouse Capital, Philadelphia, PA
April 06, 2020
Dr. David Duke to lead portfolio innovation and product expansion for the global Audit, Cyber and IT Learning entity
2020-03-30 09:52:20

How to Resolve Conflicts During Audit Engagements

By Kennedy Njoroge
March 30, 2020
In the course of their work internal auditors often encounter resistance that can create friction with business units and other entities in the organization. The keys to eliminating hostilities can be found in the people, processes, communication, and relationships with audit clients.
2020-03-23 16:17:19

Conducting Risk Assessments the Total Quality Auditing Way

By Amanda “Jo” Erven
March 23, 2020
Smart companies and total quality auditors focus on inherent conflicts of interest during risk assessments, before a crisis occurs. They are not auditors who walk right by a high-risk environment on the way to audit a low-risk situation.
2020-03-16 11:14:06

Five Internal Audit Imperatives for Handling the Coronavirus Pandemic

By Joseph McCafferty
March 16, 2020
As the situation regarding the coronavirus continues to deteriorate, organizations face supply chain disruptions, the challenge of employees working from home, and plunging demand for many products and services. Internal audit can position itself as part of the solution by tackling these five critical to-dos.
2020-03-09 10:08:24

Avoiding Bias in Your Internal Audit Program

By Kevin M. Alvero
March 09, 2020
In the typical internal audit department, it’s hopefully rare that an auditor would purposefully turn a blind eye toward material weaknesses. There are, however, other, more subtle ways that bias can creep into the audit process. Knowing them can help you avoid them.
2020-03-02 10:17:33

Should Audit Reports Include Ratings within Findings?

By Joseph McCafferty
March 02, 2020
Ratings in audit reports can help focus stakeholder attention where it is needed. But some worry that they oversimplify findings or paint audited units in an unfair light.
2020-02-24 15:36:47

Internal Audit’s Role in Assuring Whistleblower Hotlines Are Effective

By Kevin Alvero
February 24, 2020
An anonymous whistleblower hotline should be a critical piece of any organization’s anti-fraud efforts. Likewise, since the effectiveness of anti-fraud controls is a key area of concern for internal audit, auditors can and should be looking into company hotlines to ensure they are operating effectively.
2020-02-17 13:51:35

Responding to Rapidly Changing Risks

By Joseph McCafferty
February 17, 2020
A more agile internal audit function that can shift focus as risks evolve and organizational needs change isn’t just the audit function of the future; it’s what is needed right now.
2020-02-10 13:16:04

Ten Things Every New Internal Auditor Should Know

By Iffa Munir
February 10, 2020
As a newly appointed internal auditor, you might find yourself a bit lost. It’s not an easy job, and working with experienced colleagues might be a little intimidating. There is so much to learn. Here are ten basic things that as a new auditor you should expect to follow when that first assignment comes your way.
2020-02-03 11:07:25

Embracing Change: New Strategies for New Challenges

By Joseph McCafferty
February 03, 2020
It’s becoming clear to most internal auditors that the profession is changing very rapidly. The strategies that have worked in the past will no longer be enough to carry out internal audit’s new mandate. To meet these challenges, internal audit must improve on three major fronts: innovation, new technology, and talent management.
2020-01-27 14:02:47

Eight Common Internal Audit Hiring and Retention Errors

By Joseph McCafferty and Jonathan Ngah
January 27, 2020
It’s more important than ever to have a robust recruiting and retention program for internal audit to hire the right candidates with the right set of skills and to keep star performers from leaving for other jobs.
2020-01-20 11:05:45

Five Internal Audit Focus Areas for 2020

By Joseph McCafferty
January 20, 2020
It’s mid-January and the holidays are behind us, winter is in full swing, and, for many of us, our New Year’s resolutions to get to the gym more often or do a better job saving money have fallen by the wayside. It’s not too late, however, to set some goals for internal audit to reach in 2020.
2020-01-13 13:04:08

How Internal Audit Can Help Remove Inefficiencies from Tech-based Processes

By Mark Abrams
January 13, 2020
Tech-based processes can often seem like black boxes that are too complex for process improvement. It doesn’t have to be that way. In fact, there’s a lot of waste and inefficiency that gets built-in along the way, and internal audit can play a big role in identifying and eliminating it.
2020-01-06 15:16:00

When Internal Auditors Have Other Roles to Play

By Joseph McCafferty
January 06, 2020
Is it possible to combine the role of chief audit executive with other jobs, such as the head of corporate compliance or risk management, without sacrificing the independence that’s a cornerstone of the audit function? Opinions are divided.
2019-12-16 14:39:23

Setting Priorities During Internal Audit Engagement Planning

By Eleftherios Tsintzas
December 16, 2019
A risk assessment should be conducted during the planning phase of an audit engagement in order to identify and analyze all the risks towards the achievement of the objectives of an activity.
2019-12-12 10:00:51

Boathouse Capital Names Brett Shively as Chief Executive Officer of MISTI and LeaderQuest

By Boathouse Capital, Philadelphia, PA
December 12, 2019
Boathouse Capital, a Philadelphia-based Private Equity firm, today announced that its Board of Directors has appointed Brett Shively as Chief Executive Officer for the MIS Training Institute (MISTI) and its partner company, LeaderQuest.  
2019-12-09 09:30:26

Auditing the Anti-bribery and Corruption Program

By Joseph McCafferty
December 09, 2019
Internal audit departments that want to ensure their companies stay out of trouble with regulatory agencies over bribery and corruption laws will want to ensure that they have solid programs in place with the proper and functioning internal controls.
2019-12-02 10:58:13

Does Your Internal Audit Team Need a Behavioral Scientist?

By Joseph McCafferty
December 02, 2019
Given the intense focus on corporate culture in the last few years as an important component in risk management, more companies are looking to behavioral science to get a better understanding of what drives human behaviors, both good and bad.
2019-11-25 13:12:42

What Internal Auditors Need to Know About Blockchain

By Joseph McCafferty
November 25, 2019
Companies are rapidly finding applications for blockchain technology, meaning internal auditors will need to assess those applications. To do so will require some foundational knowledge of how blockchain works and the risks associated with its use.
2019-11-18 12:30:21

Demystifying Risk Culture Assurance

By Justin Greenstein & Gavin Freeman
November 18, 2019
Risk culture is no longer perceived to be a compliance box to be ticked. Companies are lifting the lid on cultural and behavioral issues that affect the way people make decisions and manage risks as part of their day-to-day work.
2019-11-11 13:13:25

How to Take Your Data Analytics Program to the Next Level

By Joseph McCafferty
November 11, 2019
Internal audit departments that pursue data analytics without fear will soon be expanding their capabilities and unlocking the powerful potential of what it can do.
2019-11-04 14:47:17

Cybersecurity, Data Governance Continue to Challenge IT Audit

By Joseph McCafferty
November 04, 2019
A slew of new studies and reports find that companies still struggle mightily to get a handle on IT-related risks, such as cybersecurity, data governance, and digital privacy.
2019-10-28 10:18:48

The Evolution of HR Audits

By Ronald Adler
October 28, 2019
HR audits have evolved from a simple checklist of dos and don’ts or periodic affirmative action plans to a comprehensive, sustainable process that is an integral part of the organization’s internal controls, due diligence, and risk management function.
2019-10-21 09:09:05

How Internal Audit Can Work with Compliance to Increase Value

By Sean Chen
October 21, 2019
Ten things that internal audit can do when working with compliance to leverage the qualities of both functions and create value for the organization.
2019-10-14 11:26:42

How Internal Audit Can Leverage Resources to Gain Needed Skills

By Joseph McCafferty
October 14, 2019
Internal audit leaders must be more resourceful in acquiring needed skills and capabilities to conduct audits in areas of emerging risk and new technologies.
2019-10-07 09:38:59

Applying Agile Principles to Internal Audit

By Imtiaz Hussain
October 07, 2019
Many internal audit shops are adopting Agile principles in an attempt to create a more flexible and customer-oriented audit function. And while the results have been promising, expect a few bumps along the way.
2019-09-30 14:55:09

How Internal Audit Can Cultivate a Culture of Innovation

By Joseph McCafferty
September 30, 2019
Many internal audit departments are struggling to keep up with fast-moving technologies and widespread change in the profession. Staying on track will require more than adopting new technology, it will involve adopting a new mindset.
2019-09-23 13:10:30

How Total Quality Auditing Can Help Internal Audit Achieve Excellence

By Amanda “Jo” Erven
September 23, 2019
Could a decades-old management strategy that helped U.S. and European companies respond to the gains in quality made by Japanese manufacturers in the 1980s somehow help internal audit shops improve their game? 
2019-09-16 08:21:53

Drawing the Lines: What’s Wrong with the 3LoD Model?

By Joseph McCafferty
September 16, 2019
Where, exactly, does responsibility lie in a modern corporation for ensuring that risks are being identified and managed?
2019-09-10 05:45:58

How Internal Audit Can Better Convey Risks Using a Heat Map

By Joseph McCafferty
September 10, 2019
A definitive guide to producing, using, and improving a risk heat map at your organization.
2019-09-03 05:45:58

A Discussion on the Three Lines of Defense Model

By Marcos Colon
September 03, 2019
In this Internal Audit Insights interview, MISTI's Dr. Hernan Murdock discusses how the internal audit function can benefit from the Three Lines of Defense Model.
2019-08-27 14:43:27

Cybersecurity Progress: Where Does Internal Audit Stand Today?

By Marcos Colon
August 27, 2019
In the full video interview below, MISTI's Director of Instructional Technologies and Innovation, Shawna Flanders, discusses where internal audit stands today as it relates to cybersecurity, and offers up some tips on increasing collaboration between the audit and information security functions. 
2019-08-13 05:51:21

Regulations That Beef Up Security in 2019

By Marcos Colon
August 13, 2019
It's not only the information security department that needs to stay on top of cybersecurity regulations. Internal audit also plays a big role. In this interview with MISTI's Shawna Flanders, she discusses the regulations internal audit should keep top of mind.
2019-07-09 05:34:49

More Dynamic Presentations: Internal Audit Delivery Skills for Public Speaking

By Jill Schiefelbein
July 09, 2019
There’s a big difference between a few butterflies and paralyzing fear when it comes to public speaking. When it comes to giving a great presentation, it’s not just what you say, it’s not just how you say it, but it’s the combination of those two things along with the experience you provide and the feeling you leave your audience with that creates results.
2019-06-18 05:04:48

Audit Writer’s Hub: Mentoring Better Writers

By Sarah Swanson
June 18, 2019
Here’s the truth about editing: editing is vital to producing a good audit report. It’s also tricky and time-consuming. Editing includes content changes, proofreading, grammar, wording, format, structure, and multiple revisions.
2019-06-11 05:31:16

2019 Internal Audit Priorities: Cybersecurity (Part 4)

By Marcos Colon
June 11, 2019
In part four of this four-part series on internal audit priorities in 2019, Internal Audit Insights caught up with Todd Shaffer, senior vice president and chief risk officer at Johnson Financial Group, who discussed how internal audit leaders are approaching cybersecurity issues today.
2017-11-28 06:15:25

What Every Audit Customer is Thinking, But Won't Ever Say

By Sarah Swanson
November 28, 2017
Change is hard no matter what. We’re more apt to change when we’ve made the rules. When we’re forced to change – like being subjected to an audit – that’s a large horse pill to swallow. But there are things that auditors can do to make that horse pill go down smoother.

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