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
Author: auditnotes.com
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…
“Proven Tactics to Combat and Prevent Labor Fraud”
By Manuel A. Gutierrez | CIA | CRMA | CBM | CFS Labor fraud represents one of the main threats to organizations, affecting both the private and public sectors. It is a multifaceted phenomenon, ranging from asset misappropriation to financial statement manipulation, making it a significant challenge to detect and mitigate. If not addressed properly,…
“The audit function: does management really understand it?”
Credit: pixels Author: Manuel A. Gutierrez, CIA, CRMA, CBM, CFS Introduction Internal auditors play a crucial role in organizations by evaluating and improving control and governance processes. However, they often face challenges due to a lack of recognition and cooperation from management. This situation can compromise the effectiveness of their assessments and the implementation of…
Internal Auditors & Stakeholders: Keys to Ethical Leadership
Credit: pixels By Manuel A. Gutierrez, CIA, CRMA, CBM, CFSFreelance writer The fundamental role of the internal auditor lies in comprehensively evaluating the administrative and operational activities of an organization and conducting a thorough assessment of the risks associated with these activities. This involves identifying deficiencies in internal controls that may hinder the organization’s operations,…
Empower Auditors: Proven Strategies for Benchmarking Success
Credit Photo by Edmond Dantes-pexels Discover how “Global Benchmarking” can be an essential strategic tool for internal auditors, enhancing organizational efficiency and competitiveness globally. Introduction In today’s competitive business landscape, organizations are constantly challenged to improve their management processes and operations. One of the most effective tools to achieve this is “Global Benchmarking,” a systematic…