Quote of the Week – November 24 – 30



Fraud and Falsehood only dread examination.  Truth invites it. ~ Samuel Johnson tweet

As an internal auditor, I often find myself questioning the motives of managers that push back on audit.  The best thing for management is when the audit demonstrates that controls are functioning as designed.    And as it relates to fraud investigations, this is especially true.  I always approach fraud investigations with the goal of disproving the fraud occurred.  That becomes impossible when management pushes back and/or hasn’t implemented the necessary controls.

How do we sell the advantages being well controlled and above board?  It starts with tone from the top and full support by senior management when fraud is reported and investigated.  The rest typically takes care of itself from there.

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