On 6/19/06, John Lovejoy <[log in to unmask]> wrote:
>
> Ahhh, but the Auditors are in a very good position to tell you what has been going wrong, and how things might be rectified.  They also have a good idea of what records they would have liked to have seen, but couldn't.

and that is what Internal Audit does. It tells you where you are going
wrong. At a former employer the Internal Audit group would always ask
for the most recent retention schedule for a department before
conducting their audit.


>
> In the Australian Federal Government, at least, the role of the Auditor is to provide an independant review of an organisation's accountability and performance.  The performance angle is often not recognised.

The key word is INDEPENDENT. That is why IA will not help in the
development of something because they will lose their independence and
objectivity when it comes time to test whatever is in development.


>
> Their job is not merely to test if procedures are being followed - they actively try to educate people to do things right in the first place.  Prevention is far better than cure.

IA can help educate, what they cann't do is tell folks how to do it.

-- 
Peter Kurilecz CRM CA
Richmond, Va

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