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Contributor Biographies

Andrew Cox

Independent Consultant, Australia and the United Arab Emirates
Andrew CoxAndrew Cox

Andrew Cox is a corporate governance professional who currently works as an independent consultant, primarily in Australia and the United Arab Emirates. His specialty areas are internal audit, quality assessment of internal audit functions, risk management, business continuity and IT disaster recovery planning. His professional experience also covers other areas including project management, change and capacity building programs, security, strategic planning, IT planning, and industrial relations. His career includes roles as chief audit executive at high profile organizations. He has given presentations on auditing in forums both in Australia and internationally, and has taught auditing in Australia and overseas.

Articles by this Author

  • What Is the Range of the Internal Auditor’s Work?
    by Andrew Cox
    Internal auditing is an evolving profession. It has been around for a very long time, probably since the pharaohs in Egypt. But it wasn’t until 1947—when the foremost professional body for internal auditing, the Institute of Internal Auditors (IIA), was formed—that internal auditing was set on its path to emerging as a profession.Subsequently, professional standards and a code of ethics for internal auditing have been established, and in 1974...
  • How Can Internal Audit Report Effectively to Its Stakeholders?
    by Andrew Cox
    Internal audit has a variety of stakeholders who rely on its work. These include: the board of directors; the audit committee; the chief executive officer; senior executives such as the chief financial officer, chief information officer, chief risk officer, etc.; the external auditors; in some cases, regulatory bodies; and stockholders—who, in the case of government organizations, could be the public.All these stakeholders are seeking assurance...
  • Incorporating Operational and Performance Auditing into Compliance and Financial Auditing
    by Andrew Cox
    “The truth is, “audit gets no respect.” Quite frankly, if the audit department in question is using yesterday’s approach in today’s company, has not manoeuvred top management and the board into focusing on the company’s top five or ten risks, has not caused management to quantify these risks, and has not succeeded in developing authorized bounds of risk tolerance, then it doesn’t deserve any respect.” Larry Small, President, Fannie Mae,...

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