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Internal Audit Skills

I suppose the main challenge will be to transform matured internal audit staff competencies that lie mostly within financial education and backgrounds to such things as SQL and Python.

PAVEL VOLKHIN comments on Seyyed Mohsen Hashemi's "Top Challenges of Automating Audit" (October 2019) on Linkedln.

Audit Survey Reviews

Far too many surveys include poorly worded questions. A critical step in preparing a survey is to have it reviewed by an independent party.

This can help ensure the phrasing is not misleading. Another important consideration is to have the survey piloted by a small group first to see what responses are given. Both of these thoughts are suggested by Jim, but without the emphasis I think they deserve. A bad question or two can drastically skew the results of a survey.

RICHARD FOWLER comments on James Roth's online series, "Auditing Culture: Audit Project Surveys" (

Changing Assumptions

I absolutely agree with this, but as a profession we have to get better at demonstrating the skills we have. We can't change assumptions without our own efforts.

DAVID HILL comments on Neil Hodge's "A Limited View" ( on Linkedln.

Social Engineering Controls

The low-tech solution for voice and video orders is to require a passphrase that includes at least eight alphanumeric characters (both letters and numbers). And it should be changed...

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