In his August 2008 column, Dan Swanson wrote about returning to internal auditing roots by looking at specific departments (finance, human resources, and so forth) rather than auditing’s flavor of the month—such as enterprise risk management, information security, and fraud control.
Here I suggest internal audit units go further by returning to even more prosaic processes that exist in every organization: payroll, purchasing, and the ubiquitous travel and expense reports.
