Be Accountable.

Author:Duff, Keith
Position:Reader Forum - Letter to the editor
 
FREE EXCERPT

It is truly remarkable the amount of progress that has been made in the profession. I received my CIA designation several years ago (when there were still four parts), but recently took a look at the CIA exam syllabus in its current form. As I was reading through the content, I thought to myself that this is the type of knowledge that anyone practicing internal auditing should understand. At a minimum, all individuals working in internal audit should possess strong knowledge of the International Standards for the Professional Practice of Internal Auditing, which can be demonstrated by obtaining the Internal Audit Practitioner designation.

Personally, I have experienced a great deal of frustration while advocating for conformance to the Standards. I have heard arguments saying that the Standards are not prescriptive enough, that there is no consequence to nonconformance, and that they represent a "better practice" that a department should work toward while tackling other high-priority items. While false, it is amazing that some of these comments are so pervasive in the...

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