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Putting the Auditors First

Online Exclusives Mike Jacka, CIA, CPA, CPCU, CLU Mar 03, 2021

Audit functions should acknowledge and appreciate their No. 1 asset.

Internal audit strategies tend to focus on what we will do for the organization, often using verbiage found in the International Professional Practices Framework. Phrases like “independent and objective,” “assurance and consulting activity,” “enhance and protect value,” and “systematic and disciplined approach” populate most departmental vision and mission statements. And the underlying goals and objectives reinforce these positions with phrases related to ensuring controls function correctly, supporting risk management, reporting results, and performing follow-ups. (While researching this column, I found one department whose first stated objective was to achieve the department’s objectives.)

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Mike Jacka, CIA, CPA, CPCU, CLU

Mike Jacka is co-founder and chief creative pilot of Flying Pig Audit, Consulting, and Training Services (FPACTS), based in Phoenix.