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IA001 Internal Auditing Fundamentals

tag 0 Download 8 Pages / 1,852 Words tag 31-08-2021


J. Edgar Hoover, first Director of the Federal Bureau of Investigation (FBI) in the United States famously quoted "At a given moment, there is a certain percentage of the population that's up to no good." 

Findley Gillespie, Partner with Moss Adams LLP applied this to internal controls in organizations, saying: "Internal controls - not only are they good to help reduce some of the exposures, especially in today's economy. Not only — well, not only are they good to help scale and provide for growth, they really help you achieve your business results, whatever the organization you're representing is today."


Critically consider and evaluate the statements above, justifying your arguments with relevant literature and case studies/examples. 
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