Index
- Acceptable audit ratings
- access protocol
- accountability
- Action Learning
- added value
- assignments
- delivery
- follow-up/follow on
- boundaries
- challenges/dilemmas
- communication and quality standards
- dissatisfiers
- performance measurements
- recommended practices
- resource allocation
- challenges/dilemmas
- common practices
- IIA standards
- recommended practices
- stakeholders
- assignments
- ad hoc work
- advisors, guest
- advisory assignments
- Amber audit ratings
- Andon techniques
- assignments
- added value
- challenges/dilemmas
- common practices
- communication and quality standards
- delivery
- challenges/dilemmas
- common practices
- IIA standards
- recommended practices
- slippage
- follow-up/follow on
- challenges/dilemmas
- common practice
- IIA standards
- IIA standards
- performance measurements
- postponement
- recommended practices
- resource allocation
- role clarity in assurance
- scheduling
- scoping
- challenges/dilemmas
- common practices
- IIA standards
- recommended actions
- slippage
- assignment scope
- assurance
- added value/resource allocation
- core work
- risk
- challenges/dilemmas
- common practices
- IIA standards
- recommended practices
- role clarity
- challenges/dilemmas
- IIA standards
- recommended practices
- wider organization cultural change
- assurance mapping
- AstraZeneca
- assignments
- delivery
- follow-up/follow on
- and planning
- benefits/development
- communication and quality standards
- performance measurements
- staff-related prioritizing
- assignments
- audit/auditing terminology
- auditor bias
- auditor preference
- auditor prejudice
- autonomation
- Baker, Chris
- added value
- assignment follow-up/follow on
- leading the audit function
- performance measurements
- resource allocation
- role clarity in assurance
- value approaches
- banks
- Bejjani, Rania
- added value
- leading the audit function
- risk assurance
- benefits
- best practice updates
- “beyond reasonable doubt”
- Blackburn, Sarah
- “black swan” risks
- boards of directors
- bottlenecks
- branding
- bullet proof CAEs
- Butler, Ivan
- buy-ins
- CAEs see Chief Audit Executives
- capability issues
- case study approaches
- CEOs see Chief Executive Officers
- Chief Audit Executives (CAEs)
- added value
- clarity of components
- cost
- customers
- delighters
- problematic areas
- resource allocation
- assignments
- delivery
- follow-up/follow on
- benefits/development
- communication and quality standards
- audit workpapers
- branding
- findings rating criteria
- “in flight” quality control
- management engagement
- report evolution
- “to and fro” of audits
- wording/word count
- co-sourcing
- grading
- hallmarks
- internal audits
- audit function
- board primacy
- committee primacy
- external customers
- priority customers
- senior management primacy
- stakeholders
- leading the audit function
- outsourcing
- parking lot metaphors
- people's strengths
- performance measurements
- promoting internal audits
- right auditor mindsets
- risk assurance
- explicit addressing of
- known or suspected issues
- motivations
- role clarity in assurance
- selection
- skill development
- staff-related prioritizing
- staff selection
- strategic recruits
- technical skills development
- value approaches
- common practices
- cost
- IIA standards
- planning processes
- problems
- risk
- wider organization cultural change
- added value
- CFOs see Chief Financial Officers
- Chambers, Richard
- added value
- assignment delivery
- communication and quality standards
- leading the audit function
- change and diversity
- Chief Executive Officers (CEOs)
- Chief Financial Officers (CFOs)
- Chief Information Officers (CIOs)
- clarity
- assignments
- delivery
- follow-up/follow on
- communication and quality standards
- risk assurance
- assignments
- closing of meetings
- coach/coaching
- Coleman, Greg
- added value
- communication and quality standards
- leading the audit function
- performance measurements
- value approaches
- collaborative ways of working
- Colt Technology Group see Bejjani, Rania
- “Combined Assurance”
- Committee on Internal Audit Guidance for Financial Services
- committee primacy
- communication
- added value
- audit workpapers
- branding
- challenges/dilemmas
- clarity of reports
- closing of meetings
- common practices
- compensating controls
- control remediation
- findings rating criteria
- “in flight” quality control
- IIA standards
- management comments
- management engagement
- recommended practices
- report evolution
- software
- timelines for remediation
- “to and fro” of audits
- waste
- wording/word counts
- compensating controls
- compliance
- contingency in assignments
- continuous assurance
- continuous improvement
- continuous professional education (CPE)
- control processes, added value
- control remediation
- controls monitoring functions
- controls streamlining
- co-sourcing
- cost
- coverage, effective audit
- CPE see continuous professional education
- culture
- problematic aspects
- right team culture
- see also wider organization cultural change
- current performance evaluations
- customers
- added value
- external customers
- internal audits
- challenges/dilemmas
- common practices
- IIA standards
- recommended practices
- internal clients
- performance measurements
- points of view
- priority customers
- tools and techniques
- dashboard, risk assurance
- data advances
- data analytics
- data flow
- delighter factors
- deployment flowcharts
- design level observations
- detective mode/gene
- development
- challenges/dilemmas
- common practices
- IIA standards
- recommended actions
- Dignan, Karen
- added value
- assignments
- communication and quality standards
- leading the audit function
- performance measurements
- direct access approach
- direct risk assurance
- dissatisfiers
- diversity
- document advances
- document flow
- Earley, John
- effective audit coverage
- efficiency
- emerging risk
- engagement
- EQAs see External Quality Assessments
- exciter factors, Kano model
- external best practice updates
- external customers
- external intelligence
- External Quality Assessments (EQAs)
- assignment delivery
- communication and quality standards
- leading the audit function
- performance measurements
- problematic aspects
- fads
- financial services
- findings
- assignment delivery
- communication and quality standards
- rating criteria
- first line of defence
- see also risk
- “flagship” appointments
- Flanigan, Leigh
- flexibility of audits
- Ford, Henry
- Foster, Stephen
- fraud
- fully assured risk
- Ganason, Shagen
- Gemba
- Gerrard, Phil
- added value
- assignments
- communication and quality standards
- leading the audit function
- performance measurements
- resource allocation
- role clarity in assurance
- wider organization cultural change
- “getting it right first time”
- Godyn, Marcyn
- Goldratt, E M
- Good audit ratings
- good practice
- grading
- Green audit ratings
- gross risk
- Groundhog Day
- guest auditors and advisors
- Haig, Nancy
- hallmarks
- Health and Safety
- health, safety or environment (HSE) risk
- Heijunka techniques
- Hertfordshire SIAS, see also Maneuf, Helen
- high level reviews
- history
- benefits
- key principles
- origins
- tools and techniques
- Hock Kee, Wee
- hot spot updates
- “how big and how bad” frameworks
- HSE see health, safety or environment risk
- “if time permits”
- IIA see Institute of Internal Auditors
- “in control” audit ratings
- independent risk assurance
- “in-flight” quality control
- influence
- initial hypotheses
- “innocent until proven guilty?”
- Institute of Internal Auditors (IIA)
- added value
- assignments and planning
- resource allocation
- assignments
- delivery
- follow-up/follow on
- communication
- development
- driving improvements
- internal audits, customers
- leading the audit function
- performance measurements
- quality standards
- risk assurance
- role clarity in assurance
- selection
- training
- value approaches
- ways of working
- wider organization cultural change
- added value
- internal auditing terminology
- internal clients
- interview techniques
- Jidoka techniques
- junior level staff rotation
- “just in time” approach
- “Kaizen” notion
- Kano model
- key controls
- key risks
- Kidd, Jonathan
- added value
- assignments
- communication and quality standards
- value approaches
- “killer facts”
- known or suspected issues
- large assignments
- leadership
- leading the audit function
- challenges/dilemmas
- common practices
- IIA standards
- recommended actions
- lean auditing terminology
- Lean Six Sigma
- “Lean Thinking” (book)
- “lessons learned” reviews
- liaison roles
- “lines of defence” models
- “lowest common denominator” role
- “The machine that changed the world” (book)
- McKinsey RACI accountability frameworks
- management comments
- management engagement
- Maneuf, Helen
- Marks, Norman
- assignments
- communication and quality standards
- resource allocation
- value approaches
- Massachusetts Institute of Technology (MIT)
- meeting disciplines
- meetings, closing
- mentor/mentoring
- methodology
- metrics
- milestones
- mindsets
- mobile phones
- “money in the bank”
- Muda (waste)
- multi-layered, multi-speed staff rotation
- National Health Service (NHS)
- “near misses”
- net risk
- new generation auditing
- NHS see National Health Service
- Nilsson, Hans
- “no audit function is perfect” maxims
- non-standard assignments
- organizational culture
- outsourcing
- parking lot metaphors
- Parkinson's law
- performance factors, Kano model
- performance measurements
- challenges/dilemmas
- common practices
- current evaluations
- IIA standards
- recommended practices
- pet topic management
- pharmaceutical companies
- pit stops
- planning processes
- added value
- fieldwork
- initial and working hypotheses
- project planning
- risk and control
- sponsors
- time
- strategic developments
- value approaches
- added value
- Plymouth Hospitals NHS Trust
- policy compliance landscape
- political savvy
- politics, leading the audit function
- Poor audit ratings
- poor returns on large assignments
- poor staff capability
- post-assignment learning
- postponement of assignments
- Powell, David
- pre-close meetings
- priority customers
- process documentation
- process mapping
- process streamlining
- professional reporting
- progressive auditing
- project planning
- “proof beyond reasonable doubt”
- QC see quality control
- quality assessments see External Quality Assessments
- quality control (QC)
- quality process
- quality standards
- added value
- audit workpapers
- branding
- challenges/dilemmas
- clarity of reports
- closing of meetings
- common practices
- compensating controls
- control remediation
- findings rating criteria
- “in flight” quality control
- IIA standards
- management comments
- management engagement
- recommended practices
- report evolution
- software
- timelines for remediation
- “to and fro” of audits
- waste
- wording/word counts
- quick wins
- “rabbit holes”
- RACI accountability frameworks
- RandD see Research and Development
- ratings
- RCA see Root Cause Analysis
- recruiting
- Red audit ratings
- remediation
- assignment follow-up/follow on
- communication and quality standards
- role clarity in assurance
- reports
- assignment delivery
- communication and quality standards
- findings and wording
- leading the audit function
- risk assurance
- Research and Development (RandD)
- resources
- added value
- assignments
- challenges/dilemmas
- common practices
- IIA standards
- resourcing assignments
- retrofitting of audits
- right auditor mindsets
- right team culture
- Rimmer, Nicola
- risk
- added value
- assignments and planning
- resource allocation
- assurance
- challenges/dilemmas
- common practices
- IIA standards
- recommended practices
- and control culture observations
- control matrices
- framework reviews
- HSE
- role clarity in assurance
- value approaches
- added value
- risk appetite
- risk control matrices
- risk culture
- road map, development
- role clarity
- assignment follow-up/follow on
- challenges/dilemmas
- IIA standards
- recommended practices
- role models
- roll-on/roll-off processes
- “roll out a policy”
- Rolls-Royce see Gerrard, Phil
- Root Cause Analysis (RCA)
- Sarbanes–Oxley legislation
- Sarens, Gerrit
- Satisfactory audit ratings
- satisfiers
- savings
- scheduling assignments
- second line of defence
- selection
- challenges/dilemmas
- common practices
- IIA standards
- recommended actions
- selective audit follow-ups
- senior “flagship” appointments
- senior management
- “Seven elements of an effective compliance programme”
- Shared Internal Audit Service (SIAS)
- see also Maneuf, Helen
- “sharpen your saw”
- Shingo, Shigeo
- “side tracking” by managers
- SIPOC value stream mapping
- sixth sense see detective mode/gene
- skills development
- “skin in the game”
- slippage of assignment delivery
- software
- audit management
- opportunities
- performance measurements
- SOX compliance
- sponsors
- staff
- assignment delivery
- attracting problems
- capability
- prioritizing
- rotation
- selection
- stakeholders
- added value
- assignments
- communication and quality standards
- leading the audit function
- resource allocation
- role clarity in assurance
- value gaps
- wider organization cultural change
- standard assignments
- step-by-step testing approaches
- streamlining
- assignment delivery
- value approaches
- wider organization cultural change
- suspected issues see known or suspected issues
- Swim Lane Diagrams
- systems documentation
- systems mapping
- systems streamlining
- “Taking it on trust report”
- technical skills development
- “The machine that changed the world” (book)
- Theory of Constraints
- “three lines of defence” models
- time resources
- added value
- assignments
- communication and quality standards
- timescales
- Timewell, Roger
- “to and fro” of audits
- tools and techniques
- caution
- five key principles of lean
- Gemba
- Kano model
- Muda
- value stream mapping
- Toyota Production System (TPS)
- training
- challenges/dilemmas
- common practices
- IIA standards
- recommended actions
- transparency
- added value
- leading the audit function
- trust building
- uncertainty
- United Kingdom financial services
- Universities Internal Audit Consortium (UNIAC)
- see also Young, Richard
- upgraded audits
- value approaches
- assignment delivery
- challenges/dilemmas
- Committee on Internal Audit Guidance for Financial Services
- common practices
- co-sourcing/outsourcing support
- destruction of value
- financial services
- gross risk
- IIA standards
- net risk
- performance measurements
- recommended practices
- staff capability
- stream identification and mapping
- streamlined planning processes
- value gaps
- see also added value
- verification evidence
- visualization techniques
- “voice of the customer” see customers
- waste
- assignment delivery
- communication and quality standards
- Gemba
- identifying of
- Muda
- “watching the clock” mindsets
- ways of working
- challenges/dilemmas
- common practices
- IIA standards
- recommended actions
- right team culture
- Weintraub, Andy
- added value
- assignment delivery
- communication and quality standards
- whistleblowers
- Whitehouse, David
- wider organization cultural change
- challenges/dilemmas
- common practices
- IIA standards
- recommended practices
- wording/word counts
- working see ways of working
- working hypotheses
- working papers
- Young, Richard
- assignments
- leading the audit function
- wider organization cultural change
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