Sylvester Shamy
Wellington, April 7, 2018
Internal auditing in its highest art form – in a leadership form – is about exercising judgement after carefully considering a matter in relation to its context, and sometimes in situations where policy guidance is inadequate, vague or absent.
In these situations, the internal auditor is guided less by “doing things right” and more by “doing the right thing.”
There is a difference. Good internal auditors demonstrate the following:
Positive Advice
Contrary to common attitudes toward internal audit, internal auditors take pride in providing positive advice, looking at risk as both a challenge and opportunity.
While what is a measured analysis of the best course of action or decision taken “in the moment,” internal auditors…
