Internal auditor spotlight with Tony Redlinger of IHS Markit: We recently sat down with Tony to talk about the challenges of being an IT auditor, what's next for cybersecurity, integrated auditing, and more.

Internal auditors must focus their reviews, prioritize what to audit, and concentrate on what matters most to the business. Since there are often insufficient resources to cover the entire audit plan, internal auditors can no longer conduct sprawling or unclear audits looking under every rock hoping to find something somewhere.          

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Being a Brit of a certain age and fortunate to have a very good English teacher in my early years I have always pushed back on the use of a comma before the word "and". Indeed. I spent the better part of 20 years working for American firms desperately trying to convince my betters in the US that they really shouldn't be there and removing them from audit reports.

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The FCA is encouraging firms to make cyber security training more interactive by introducing mock scams and rewarding sharp employees.

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It's safe to say that popular culture hasn't been kind to internal auditors. The few references to the profession in television, movies, and books either confuse them with accountants or portray them as disliked corporate stooges or nerdy paper-pushers.          

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After years of belt tightening and cost cutting, companies may finally be starting to increase budgets and staffing for internal audit. As part of our inaugural internal audit study on planning and staffing priorities, we asked internal auditors about the resources, including budget and staff, they are allocated and if they are sufficient to get the job done and if those budgets are increasing or declining.      

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If your organisation is developing applications, it's likely that some of the code is borrowed from open source software that can be found freely on the Internet. While such code makes developing applications much easier, its use can come with legal hoops to jump through and security vulnerabilities that, if left unmanaged, could pose significant risks to the organisation.          

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I find myself reading a lot of information each week on the subject of fraud, in its many different forms, and it has started me thinking about what is the best way to address it. Everybody talks about putting controls in place to stop it, but do they really work?

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Adopting a customer service mindset for internal audit starts at the top. Chief audit executives and other internal audit leaders who want to change the perception of internal audit must create a culture of treating auditees as customers that includes changes to internal audit processes, communication of what is expected of rank-and-file internal auditors, and examples of taking a customer service approach through actions.           

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Those of us who have been associated with audit and investigations in one form or another over the years will always be on the lookout for something that gives us the edge over the fraudster.

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It's safe to say that popular culture hasn't been kind to internal auditors. The few references to the profession in television, movies, and books either confuse them with accountants or portray them as disliked corporate stooges or nerdy paper-pushers.          

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