Richard Chambers' blog

10-09-2020

In this blog on Internal Auditor Online, IIA President and CEO Richard Chambers, CIA, QIAL, CGAP, CCSA, CRMA, shares his personal reflections and insights on the internal audit profession.

​Curse of the Happy Workpapers

As a young internal auditor, I took very seriously the painstaking art of documenting the results of my internal audit work in workpapers. I believed that well-organized, comprehensive workpapers were critical to demonstrating the quality of my efforts, and were the basis for the audit report I would write at the conclusion of the audit.

I understood that the workpapers needed to include documentation of evidence I examined, and that the evidence needed to be relevant, reliable, sufficient, and useful. I adapted to the culture of the profession of the time. And I came to believe that internal audit workpapers were good, and more workpapers were better.

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

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