Building a Better Auditor: Top Ten Blog Posts of 2024

The authors of the top 10 posts hail from around the globe, contributing perspectives from Italy, South Africa, Trinidad and Tobago, the U.K., and the U.S. They offer a rich and diverse collection of views in this year’s most popular posts.

1. Building a Better Auditor: Empathy in Audit

By Megan Boyd, CIA, CISA, business controls system administrator, Carrier.

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In our most-read post of 2024, Megan Boyd explores empathy in auditing. She suggests that building stronger, more compassionate relationships with audit clients leads to more effective audits and better business outcomes. Emphasizing the human side of internal auditing, this post offers practical advice for auditors seeking to improve their interpersonal skills and become trusted advisors to their clients. “People may not remember our words, but they will undoubtedly remember how we made them feel,” she writes.

2. Building a Better Auditor: Be Lazier

By David Dufek, CIA, CFE, chief internal auditor, Principal Financial Group

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In a bold take on productivity, David Dufek suggests auditors embrace the art of doing less to achieve more. By focusing on high-impact, high-risk areas, auditors can streamline their work and provide more value to their clients. Dufek encourages readers not to overcomplicate or overanalyze — and shares some signs that they might be over doing it.

3. On the Frontlines: Are You Testing Key Controls?

By Hillel Judasin, CISA, senior vice president, deputy chief internal auditor, and head of IT Audit, Apple Bank

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Auditors often overuse the term “key control,” writes Hillel Judasin. They treat nearly every task in a process as essential, leading to unnecessary scrutiny of all controls. In his post, Judasin presents two processes and identifies the key controls in each. He warns that overstating the importance of non-key controls can harm an auditor's credibility when a real issue arises.

4. On the Frontlines: No, You’re Not Auditing ESG

By David Dufek, CIA, CFE, chief internal auditor, Principal Financial Group

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In his second post in the Top 10, David Dufek encourages internal auditors to move beyond the broad “ESG audit” and focus on material environmental, social, and governance risks that align with a company’s objectives. While ESG principles are not new, increased scrutiny and awareness require auditors to conduct targeted, in-depth assessments of each ESG domain.

5. Building a Better Auditor: Human-centric Auditing

By Dina Marie Lam, CIA, CISA, associate director, risk advisory and assurance, Revance Therapeutics

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Human-centric auditing recognizes the importance of genuine empathy, collaborative relationships, and transparency in the internal audit process, explains Dina Marie Lam in her post. This approach pays benefits in greater trust, better outcomes, and further reach within the organization. It begins by recognizing that a human being is behind every process, automation enhancement, policy, or transaction, Lam writes.

6. Building a Better Auditor: A New CIA’s Love of Lifelong Learning

By Kimberly Ellison-Taylor, CIA, CISA, CPA, CGMA, founder and CEO of KET Solutions, LLC

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In this post, Kimberly Ellison-Taylor, a corporate board chair and director, adjunct professor, consultant, keynote speaker, and volunteer leader, explains why it was important to her to obtain the CIA certification. Ellison-Taylor shares how her commitment to lifelong learning, along with an appreciation for internal auditors’ dedication to improving organizations, inspired her to take the CIA exam.   

7. Building a Better Auditor: Ethics in Action

By Chauke Deroul, FIIASA, PIA, lecturer on audit and assurance, Nelson Mandela University

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Ethics remain at the heart of internal auditing, and this post dives deep into the importance of integrating ethical considerations into everyday audit practices. Chauke Deroul offers practical examples of how auditors can uphold ethical standards while navigating complex organizational landscapes.

8. On the Frontlines: Remote Worker Fraud

By Beatrice Saredo Parodi, internal audit senior manager, Euronext

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In her post, Beatrice Saredo Parodi addresses the growing risk of fraud in remote work environments. She offers valuable tips for auditors on how to identify and mitigate potential fraud risks associated with remote workers, a timely issue in this era of flexible work policies.

9. Building a Better Auditor: Making a Difference

By Larry Kowlessar, CRMA, senior internal auditor, Urban Development Corporation of Trinidad and Tobago.

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In the new Standards, the Purpose of Internal Auditing speaks directly to internal audit’s role in strengthening “the organization’s ability to create, protect, and sustain value.” As such, Larry Kowlessar says, auditors have a responsibility to uphold these values — to their organizations, their profession, and themselves. He encourages auditors to be vigilant and proactive in focusing on the organization’s value with every aspect of their service.

10. Building a Better Auditor: What AI Can’t Do

By Andy Kovacs, co-owner and co-founder, ELC Consultants

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Artificial intelligence is reshaping the audit profession, but Andy Kovacs reminds readers of the critical human elements that AI cannot replicate. From professional judgment to building relationships with clients, his post reinforces the importance of the internal auditor’s unique skills in an increasingly automated world.

Inspiration for Auditors

These 10 posts offer a range of perspectives and insights that speak to the evolving nature of internal auditing. From a renewed focus on empathy and human-centric auditing to a growing recognition of the importance of strategic risk management, these posts are inspiring internal auditors around the world to reconsider how they approach their work.

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