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New Approaches to Control Design

Articles Adrienne Bellehumeur, CPA, CA Apr 08, 2024

Internal auditors can apply five design principles to help take internal control to the next level.

Effective control design can support continuous improvement, efficiencies, and clarity — and even drive innovation. Design should encompass a good plan, a maturity-based assessment, and a focus on encouraging good habits.

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Adrienne Bellehumeur, CPA, CA

Adrienne Bellehumeur is director and owner of Risk Oversight and founder of Bellehumeur Co. in Calgary, Alberta.