By Joel Kramer, MIS Training Institute
In these uncertain times, profits are being challenged, everyone is clamoring for more oversight, the control environment is threatened as layoffs grow, and IT has a whole new set of risks. With this backdrop, the relationship between the chief audit executive and audit committee has never been more important. The communication must be open, continual, pertinent and timely. To explain how to do this, consider first some thoughts on how not to do it.