Volume 5 · Issue 9 · September 2000
Do You Have an Effective Internal Audit Program?
In part 2 of his series on developing an effective internal
auditing program, Andy Nichols writes that a factor which
frequently contributes to an internal audit program becoming
"lackluster" is an organizations failure to provide
the proper resources for the establishment and maintenance
of the auditing function. The most invaluable resource any
internal audit program must harness for good resultseffective
auditorsis frequently missing, not because the resource
is unavailable, but because organizations frequently fail
to identify, select and properly prepare the best candidates.