A recent post by Norman Marks discussing the issue of internal audit independence has started a good discussion about this very important issue . The post raised the issue of " whether the emphasis on independence should be increased or diminished ." Norman has listed the views of those who support more emphasis and those who support less emphasis on independence. Both sides have some interesting and convincing arguments !
Independence is important and plays a vital role in the effectiveness and efficiency of a meaningful internal audit activity ,but it should not be used as an obstacle in performing internal audits that add value to the organization .
My comment on the issue was as follows:
" There is no such thing as absolute independence! Independence ,in my opinion, is a combination of mindset , integrity, objectivity and the ability to stand up for what you believe in !"
How do you feel about this issue ?
Independence is important and plays a vital role in the effectiveness and efficiency of a meaningful internal audit activity ,but it should not be used as an obstacle in performing internal audits that add value to the organization .
My comment on the issue was as follows:
" There is no such thing as absolute independence! Independence ,in my opinion, is a combination of mindset , integrity, objectivity and the ability to stand up for what you believe in !"
How do you feel about this issue ?
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