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The Institute of Internal Auditors North AmericaBreadcrumb SeparatorNewsBreadcrumb SeparatorBlog: Management vs. Internal Audit: 5 Frequent Sources of Tension

Read Richard Chambers' Latest Blog
Management vs. Internal Audit: 5 Frequent Sources of Tension

In his blog, IIA President and CEO Richard Chambers, CIA, QIAL, CGAP, CCSA, CRMA, shares his personal reflections and insights on the internal audit profession. Here's an excerpt from his latest post:

In an ideal world, management and internal audit stand together in a common pursuit to strengthen their organization's risk management, internal controls, and governance processes. For the most part, this alliance prevails in corporate and public organizations around the world. Despite being allies, management and internal audit do not always see eye to eye. Disagreements may be easily resolved as simple wording in an audit report, or they may be serious enough to impair internal audit's ability to carry out its mission.

Over my internal audit career, I navigated countless disputes with management. And, as an IIA leader, I am frequently approached by chief audit executives (CAEs), or members of their staff, who say they are at an impasse with management on a contentious issue. As I reflect on potential conflicts between management and internal audit, five frequent sources stand out.

Read the full InternalAuditor.org blog post from IIA President and CEO Richard Chambers.