Thursday, June 14, 2012

Soft Controls:The human angle of an audit!‎

I have recently attended an IIA webinar about Coordinating Risk Management and Assurance. One of ‎the poll questions was as follows:
‎
Soft controls are easier to audit:
‎
‎– True
‎– False
‎– Depends on circumstances

Almost two-thirds of the respondents choose “false” while the other third choose “it depends”.‎
Soft controls in the above-mentioned webinar were characterized as controls that” Tells you what’s ‎really inside the people”.
‎
‎ Having determined the difficulty of auditing soft controls, my question is as follows: Are internal ‎auditors really trained to audit soft controls? Do we need some basic training in human behavior and ‎psychology?

Please share your thoughts and experience.‎










Picture credit:https://executivefinance.nl/


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