The Executive’S Guide to Internal Auditing

This book is an annotated compendium of articles and checklists I wrote on the subject of Internal Auditing and to help internal auditors to identify, correct, and track nonconformities in their organizations. It is based on work I have done as an auditor and management consultant in the U.S. and in Central America and as a Military analyst for the Center for Naval Analyses, research of some very fine books, and the 27 years of military service that preceded it. The premise of this book and my reason for creating it is simple: 1. Our organizations (large and small public and private) can audit themselves more effectively than outside consultants or registrars. The news in recent years has proven that reliance on outside auditors to the exclusion or minimization of internal audits is both perilous and unforgiveable. 2. It is not enough that organizations reach states of profitability and self-sustainment; they must develop a corporate character that identifies it as a good neighbor and responsible member of society. This corporate character must include Corporate Responsibility, employee safety and quality of life, and environmental compliance. 3. Our organizations, and, in fact, our lives are in danger from both physical and cyber-attacks, because we remain incredibly uneducated, unstructured, and vulnerable, when it comes to these modern-day, fact-of-life, threats. Organizational Security can be upgraded profoundly through a well-developed program of internal audits. 4. Organizations can combine resources synergistically. That is, the whole of the effort will be greater than the sum of its parts. I have kept this work as compact as possible, so as to minimize reading time and maximize productivity. I write for no-nonsense managers with big responsibilities and limited resources. I refer often to excellent ISO International Standards.