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21223The Audit Report

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  • Dan Swanson
    Apr 11
       



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      Turning Front-Line Internal Auditors into Customer Service Envoys
      First-rate internal audit departments are working to foster better relationships and achieve smoother audits by treating process owners and others in the functions and departments they audit more like customers. For the strategy to work, they must ensure that internal auditors in the field—those staffers and audit seniors who interact most with auditees—are prepared and empowered to act as customer service agents. (Part three of our four-part series.)
      Is Internal Audit Neglecting Environmental, Health, and Safety Risks?
      According to the Institute of Internal Auditors' annual "Pulse of Internal Audit" survey, EHS risk is one of two areas—along with company communications outside of financial reporting—that "have fallen just below or somehow dropped off the radar." According to the IIA report, only 23 percent of chief internal auditor respondents said they were well-informed about EHS risks.
      Ethics and the Internal Auditor
      In these turbulent times, ethics continues to be a frequent topic of stakeholder and regulatory conversations. Meanwhile, companies continue to look for ways to emphasize the importance of strong ethics, integrity, and proper conduct and seek strategies to embed processes within their organizational structure. Yet, as we know, incidents of bad behavior still occur. Once we find the answer to address a specific issue, another question or problem arises.
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