Published: November 22, 2025 • Author: Manuel A. Gutierrez, CIA | CRMA | CBM | CFS Auditing to Consulting: How to Cross the Line Without Losing Independence Topics: internal auditing • consulting • independence • COSO • IPPF 2025 • GAO Yellow Book
Month: November 2025
Internal Control Environment That Drives Trust
Credit: Pixel Internal Control Environment That Drives Trust “Ability is what you’re capable of doing; motivation determines what you do; attitude determines how well you do it.” — Lou Holtz Foundations of Internal Control for a Culture of Trust The internal control environment is the starting point for effective risk management. Beyond procedures and manuals,…
Achieve Audit Success: Internal Control & Risk Management
Credit: Pixels Achieve Audit Success: Internal Control & Risk Management Author: Manuel A. Gutiérrez, CIA, CRMA, CBM, CFS Practical, ethical strategies to strengthen internal control, audit effectiveness, and risk management in your organization. Introduction By 2025, organizations operate in increasingly complex environments where transparency and efficiency are essential to long-term success. Therefore, strengthening internal control…