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
Category: Ethics
“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,…
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,…