Recently I had the honor of moderating a session on “Internal Audit: The first line of defense”. The panel consisted … More
Tag: Standards
1130 – Impairment to Independence or Objectivity
IIA has revised standards on internal auditing. The revised standards become effective from January 2017. One of the new year … More
1112 – Chief Audit Executive Roles Beyond Internal Auditing
IIA Inc has revised standards on internal auditing. The revised standards become effective from January 2017. One of the new … More
How to create Internal Control Framework for your company
Companies are required to create internal control framework to ensure that things are working. Company while creating internal control framework want … More
Internal Controls for eCommerce Companies
Note: This is an extract from another article to focus on eCommerce Companies. Indian companies act 2013 has mandated that … More
Internal Controls: Companies Act 2013 and Control Catalogues
Background: I got the opportunity to attend a meeting organised by ISACA and ICAI. The meeting was for launching “Guidance note on Corporate … More
Recommendations in internal audit report: Are they required?
I had an interesting debate recently with another CAE over recommendation. In his organization, they do not give recommendations in … More
IPPF and Recommendation
This is a work of fiction. If you find any similarities with a real life situation or a person then … More