Auditing and Accountabilitys

Whistleblowing: A Time for Moral Courage

Michael Macaulay MA (Hons), MSc, PhD Board member with delegated authority for whistleblower issues We are currently witnessing a deluge of scandals from the worlds of politics and entertainment.  Let us hope sincerely that they will lead to lasting change in the way in which terrible behaviour is understood and managed. Let us hope that {read more…}

How can Internal Audit assist with responding to Fraud and Corruption?

Melissa Bailey IIA NZ Board Member The foundations of a good fraud and integrity programme are prevention and detection programmes.  But even with the best organisational culture, and the correct safeguards in place, at some point allegations of fraud or corruption will surface. At this point, your response framework should kick into action. Larger organisations {read more…}

How internal audit can and should help prevent fraud

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Strengthening alliance between boards, management and internal audit for governance, integrity and accountability

by James Jong Board Member and Advocacy Committee Chair Institute of Internal Auditors New Zealand Last month we discussed the role of internal auditors as the conscience of organisations. They can play a pivotal part in shaping accountability, integrity and trust. In this brief article, we explore how that is given effect through strong alliances {read more…}