by Sikandar Usmani | Mar 15, 2026 | Internal Audit
Yeah strikes! Because, with the right ingredients internal audit is indeed a force to be reckoned with! And owing to the conditions like organizational independence and objectivity of the approach, this is the only force that strives for sustainability, evolution and...
by Sikandar Usmani | Mar 1, 2026 | Internal Audit
Pre-Auditing: Thesis & Antitheses Why not pre-audit? When one can do it before it fails. When one can prevent it from becoming a problem. If internal audit is value adding, shouldn’t the value be added where and when it matters the most? Right where and when the...
by Sikandar Usmani | Feb 16, 2026 | Internal Audit
So, how do we recommend an auditor? But recommending for what exactly? For services? For hiring? To do what exactly? For a tick in the box, because you needed one to comply with the entity’s structural requirements? Or for getting the job done and objectives...
by Sikandar Usmani | Feb 2, 2026 | Internal Audit
To err is CEO, to forgive is the Board! i.e., when we’re talking humans! There’re and there might as well be AI operated CEOs; been there seen that! Luckily for the CEO, the Board was all human and another chance was given. But chances are only given when they’re...
by Sikandar Usmani | Jan 26, 2026 | Internal Audit
Will break tradition for this one and specify right at the outset. It’s us, the Internal Auditors exactly! Because no one likes to praise us. In fact, hardly anyone wants to discuss us and our work even, I mean at least not in a positive light. There are people...
by Sikandar Usmani | Jan 15, 2026 | Governance
Why not? Why re-invent the wheel? Why try something new when we already have tried and tested? Why venture into uncharted territory? Why gamble with someone new when we know someone old? What’s wrong with trusting our old comrades for a new fight? Because even though...
by Sikandar Usmani | Dec 28, 2025 | Internal Audit, Risk Management
Yeah, auditors see risk (red if you may!) We are asked questions about risk. We have been taught to understand it and plan accordingly. We are told to think and talk risk. That’s what we do, but what about the management? Are they supposed to understand risk only to...
