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Peter: I wonder if such an approach could backfire and create an expectation on the part of the customer that the primary duty of the internal auditor is to detect fraud. If a case of fraud later developed in an area that was properly reviewed by internal audit the customer could point to the survey as the "guarantee" that no fraud was occurring. Jim Mahoney SR Audit Consultant PPL Corp -----Original Message----- From: pgoldmann [mailto:[EMAIL PROTECTED]] Sent: Thursday, October 10, 2002 12:09 PM To: [EMAIL PROTECTED] Subject: Fwd: Internal Audit Survey/Feedback Tools Michael, Lance and others: In reading your posts, I wondered if the client performance evaluations you're referring to could have an anti-fraud function as well. In other words, could clients be asked if they feel the auditor's reporting and verbal communication convey the message that they have performed their duties with especially close attention to possible fraud in the client's books and records? It seems to me that in today's climate, auditors would want to be covered against accusations from clients who down the road get investigated for fraud that "It was the auditor's fault". Any thoughts? Status: U From: "Morrow, Michael" <[EMAIL PROTECTED]> To: "'[EMAIL PROTECTED]'" <[EMAIL PROTECTED]> Subject: Internal Audit Survey/Feedback Tools Date: Thu, 10 Oct 2002 09:55:15 -0400 Sender: [EMAIL PROTECTED] I am looking for organizations that have been successful in implementing a tool to have clients objectively evaluate internal audits. I want to include a "soup to nuts" approach including how the engagement was handled, the effectiveness of the auditor(s) assigned to it, the actual added-value and impacts made as a result of the work, etc. My objectives are to use this as a tool for evaluating individual auditor performance as well as benching successes/improvement areas for each engagement. I appreciate your willingness to share your successes on this issue. Thanks! G. Michael Morrow, CISA Director, Audit Services Carolinas HealthCare System 1316 East Morehead Street Charlotte, NC 28204 (704) 355-6651 office (704) 355-8011 fax *********************************************************************** This electronic message may contain information that is confidential and/or legally privileged. It is intended only for the use of the individual(s) and entity named as recipients in the message. If you are not an intended recipient of this message, please notify the sender immediately and delete the material from any computer. Do not deliver, distribute or copy this message, and do not disclose its contents or take any action in reliance on the information it contains. Thank you. Peter Goldmann Editor White-Collar Crime Fighter 213 Ramapoo Rd. Ridgefield CT 06877 203-431-7657 203-431-6054 (fax) http://www.wccfighter.com __________________________________________________ The information contained in this message is intended only for the personal and confidential use of the recipient(s) named above. If the reader of this message is not the intended recipient or an agent responsible for delivering it to the intended recipient, you are hereby notified that you have received this document in error and that any review, dissemination, distribution, or copying of this message is strictly prohibited. If you have received this communication in error, please notify us immediately, and delete the original message. Audit Leverage is a department management software package that integrates and automates the entire audit process. This comprehensive package includes risk assessment, audit planning, budgeting, staffing, scheduling, timekeeping, automated work papers, audit findings & recommendations, reporting and audit follow-up. Audit Leverage allows auditors in the field to work off-line and dial in to synchronize their work with the Audit Leverage database on the network, enabling managers to review the work papers instantly without being at the job site. Demo available at www.auditleverage.com If your organization would like to sponsor this discussion list send an e-mail to [EMAIL PROTECTED] for information. To unsubscribe to the Audit-l list send an e-mail to [EMAIL PROTECTED] Leave the subject line blank and include the following message in the body: Unsubscribe audit-l (yourname) Thanks, Jim Kaplan List Manager
