journal features

CIA for five years

the journal of Michael Werneburg

twenty-eight years and a million words

Toronto, 2018.08.28

It's been five years since I wrapped up a year - and five hundred hours of study - toward the Certified Internal Auditor designation. Over these five years, I've tried to put it to good use, being an internal consultant and working with my colleagues on developing controls and talking about residual risk. There's another view of internal audit that says it's about conveying one's opinion on existing controls. This is a view on internal audit that I've always worried about - what makes my view on the controls worthwhile? Also, wouldn't it be more effective to work with the "first line of defense" rather than drafting up reports to people as removed as the board?

One thing that I've noticed quite recently: it's a designation that's come into vogue again. I'm seeing as a requirement in job postings at some of the local banks in particular.

rand()m quote

The man who lies to himself and listens to his own lie comes to such a pass that he cannot distinguish the truth within him, or around him, and so loses all respect for himself and for others. And having no respect he ceases to love, and in order to occupy and distract himself without love he gives way to passions and coarse pleasures, and sinks to bestiality in his vices, all from continual lying to other men and to himself.

—Fyodor Dostoevsky, The Brothers Karamazov