Entries tagged: internal controls

The Illusion of Assurance

In the same way that waters seeks out the path of least resistance, so do people when faced with a control at “breaking point”.[Read more]

Audit’s Hadron Collider

Is an audit equivalent of the Hadron Collider really that far fetched?[Read more]

Homeland Security – Major Management Challenges

History will tell us that any report that is headed “Major Management and Performance Challenges Facing the …” tends to be a good read.[Read more]

Wheels Up

How many companies could have been saved had those who knew that something was amiss had the courage to say so.[Read more]

To Insure Promptitude

What is the organisational equivalent of a tip?[Read more]

The HLB Internal Control Indicator

We have devised an indicator of the strengthening of an internal control environment.[Read more]

The London World War 2 Blackout

Testing the unintended consequences of a new process, a new control, a new framework.[Read more]

Terminal Controls

What should you do with a control that is redundant?[Read more]

A Wilpena

When you are dealing with an internal control that – quite simply – no one cares about and neither should you.[Read more]

Perfection

What controls within an organisation are so good that they are barely changed (and don’t need to) from the day that were designed?[Read more]