The value of questioning

Internal Auditor, June, 2008 by Richard J. Hamill

I thought the article concerning whistle-blower programs ("See No Evil, Hear No Evil, Speak No Evil," April 2008) was informative. I am a certified public accountant with 3I years' internal and external audit consulting experience. In my own consulting practice, I have found it helpful to include whistleblower programs within the overall framework of an ethics program. The marketing of the ethics program then proceeds along the positive lines of best practices and good stewardship. Including the chairman of the audit committee as a potential contact person is normally a valuable option for the person who needs to be heard.

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The area of improving the quality of audit services also has been beneficial in my experience. This is because audit committee members sometimes are not familiar with questions they should ask their audit service provider or are not comfortable in this role. On the other hand, there are times when the audit service provider needs to be questioned, challenged, and confronted regarding the value of what it is doing or what it should be considering.

RICHARD J. HAMILL, CPA

Consultant

Oklahoma City, Okla.

richardbamill@yaboo.com