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  1. #WeGatherTheThoughts

    The auditor, perhaps a travel guide

    – June 2021

    When organizing a trip, a guide does not decide alone on the program, the visits, and the accommodation. They consult with the clients, inform them of the “must-dos” and ensure a trouble-free trip. Could the same be said about the auditor and the audit mission?

  2. #WeGatherTheThoughts

    Providing assurance is a combined effort

    – May 2021

    As organizations become more complex and risk management activities multiply, assurance functions have a significant opportunity to coordinate their often-fragmented work streams, simplify reporting and streamline oversight. “We identified about 10 control functions in this company and all of them claimed there was no overlap”.

  3. #WeGatherTheThoughts

    Interactions without distance

    – April 2021

    The audit committee and the internal auditor are implicit partners. They are in a relationship of proximity, trust, and permanent exchange.

  4. #WeGatherTheThoughts

    Five shades of audit committee involvement

    – April 2021

    The role of the audit committee is more extensive than ever before. It requires not only more time, but also more skills. Here are five illustrations of this development.
    Studying broader topics, understanding the accounting machine, questioning the risks, diving into the system of internal control, and overseeing the auditor’s work, these are some of the sensitive new challenges the committee needs to tackle nowadays.

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