Internal audit
4 articles on Internal audit.
Internal Audit Isn’t One Role. It’s a Whole Wardrobe.
Internal audit is more than checklists and reports. The different hats an effective internal auditor wears, and when to wear each one.
Understanding the IIA’s Three Lines Model
The IIA’s Three Lines Model in plain words: who does what between management, risk and compliance, and internal audit, and why it matters.
Control Objectives and Control Activities
The difference between a control objective (what you want to achieve) and a control activity (how you achieve it), with practical steps for new auditors.
Audit vs. Assessment: What’s the Big Deal?
An audit and an assessment are not the same thing. The difference in purpose, mindset and outcome, and why it matters for how auditees respond.