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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 organization’s 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 results–effective auditors–is frequently missing, not because the resource is unavailable, but because organizations frequently fail to identify, select and properly prepare the best candidates.