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If External Auditors are supposed to act like watchdogs, should the internal auditor act like a blood-hound?

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Question ajoutée par Utilisateur supprimé
Date de publication: 2014/09/19
Ashish Toms
par Ashish Toms , Assistant Manager- MIS (Investments) at Landmark Group , Landmark Group

Same as in the case of External Auditors, the Internal Auditors should exercise due care while fulfilling their duties. In case of any signs of errors or frauds then the Internal Auditor should act accordingly but under in no circumstance is he to act like a bloodhound who devours the people in the company. He should restrain himself from harassing the staff or other parties. Since his areas of operations are decided by the Management, he should report his findings or the lack of evidences (even after using all accepted methods of evidence collection) to the Management and not take upon himself the duty of extracting information from unwilling parties.

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