Practical application

Internal Auditor, April, 2007 by Mike Kennemer

I want to compliment Kenneth Glascock on his article "Reaching a Higher Level" ("Back to Basics," February 2007). I often disagree with many liberal perspectives offered as leading edge by colleagues in the internal audit discipline and presented in Internal Auditor magazine, but not this time.

I could not have articulated Glascock's points any better. To understand the proper order of business relations is paramount in any internal audit department. Audit committee first, management second, and auditee third is non-negotiable. Why is this so hard for many to understand?

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Glascock's last suggestion under the caption "Are You Ready to Move on?" should be put on a placard in every audit executive's office. I have been in internal auditing for more than 14 years, and every day seems like my first. Glascock's philosophy applies to all professionals. Thank you for letting me know that I am not alone in my practical application of how to effectively lead an internal audit department.

MIKE KENNEMER, CPA

Vice President, Internal Audit

The Bass Co.

Fort Worth, Texas

mkennemer@bass-net.com