Overall, meetings play a vital role in facilitating communication, collaboration, and understanding between the internal audit team and...

Internal audit can play a significant role in improving organizational culture by promoting transparency, accountability, and ethical...

success can distract us from focusing on the essential things that produce success in the first place

Benford law Analysis using Excel to detect Fraud Benford’s law is a mathematical tool and a method of determining whether investigated...

Based on studies conducted by Maximilian Ringelmann, the power ( physical or mental) of two people undertaking a task does not equal...

Internal auditors need to be able to get to the heart of what is happening in an organization else they will not be deemed be adding...

AI are tools, just like spreadsheets and pivot tables, and useful only when we understand how to use them to improve business processes....

When it comes to risk management it’s clear that the negative side of risks is what is considered most - Negative risks are clearly of...

Occupational fraud is the largest and most prevalent fraud threat organizations may face. Millions of businesses and government...

There was a time when internal auditors could, indeed, "plan their audit work, and work their audit according to that plan." But that was...

As auditors, we often obtain audit evidence by various means, but in most cases, information and explanations are obtained through...

The recent cyber-attacks globally have forced most governments and regulators to intensify their focus on cyber security through...

From studies, it has been observed that internal auditors are prone to making generic recommendations that resonate with the findings...

Fraud prevention is better than cure, the amount invested in prevention is less than half of the losses when fraud occurs.

Hard controls, ineffective soft controls can impede the achievement of organisational objectives. Due to major frauds and corruption...