I once had the unenviable task of informing a two-star American Army general that my internal audit team had discovered a potential procurement law violation. That wasn’t the hard part. I also had to inform him that procurement officials had justified the transgression because they thought an arriving four-star general
Courageous internal auditors have the fortitude to speak truth to power
Richard Chambers tells us why internal auditors should address difficult or uncomfortable issues that management and/or the board would rather avoid.