Internal audit is designed to provide assurance to the CEO, the board (governing body) and stakeholders, that the organisation’s operations are being conducted in a
Internal Audit adds value by objectively evaluating and making recommendations in respect to the internal control environment. This is the traditional ‘third line’ view of
Local government has been described as a ‘place-shaper’ because it plays an important role in meeting the needs of its community. Councils deliver a wide
Unless you have worked in local government, it is hard to really appreciate the complexities of many of the business processes and the wide range
Internal controls feature prominently on an organisation’s risk register, yet one of the major weaknesses of AS/NZS ISO 31000:2009 Risk management – Principles and guidelines
During his time working for a number of councils Mitchell Morley was often (although not always) underwhelmed at the lack of value many internal audit
An assurance model or framework that has received some publicity in recent years is the ‘Three Lines of Defence Model”. Mitchell Morley from InConsult explores
Having attended a large number of audit committee meetings over the years I have seen a wide variety of practices ranging from the good to
