From internal auditor online.

Author:Efendioglu, Tuncay
Position::Letter to the editor

I just read James Pollock and David Sumner's "The New Fraud Detectives" (October 2009). I firmly believe that regardless of the level of fraud-related technical knowledge internal auditors may have acquired through professional training, what matters most is their professional experience. As such, internal audit departments need to have a clear strategy as to the distinct roles investigators and auditors play in the corporate governance structure.

Any attempts to merge investigator and internal auditor roles into an "audigator" profile would not only be very costly but also would not yield the expected results, as both professions...

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