independence

Stream of Consciousness

Increasing internal auditor's relevance

It’s not (just) about independence The IIA recently released a paper on this IPPF on independence and objectivity. Independence is sometimes used by internal auditors or organizations executing the internal audit function as an argument to motivate a distance from the organization they’re auditing. And while independence is

Stream of Consciousness

Independence, objectivity and proximity

Context There is discussion ongoing at the Belgian federal government level about the (minimal) independence requirements for internal auditors active the Belgian federal administrations. I want to weigh in with some thoughts on that. This article is partly based on a recent position paper by the IIA on independence and