It’s easy to get typecast as wearing either a “white hat” or a “black hat” — as hero or enforcement villain. When an internal audit department is associated strongly with the type of investigations that result in terminations or even criminal prosecutions, it can be challenging for anyone in internal audit to be regarded as a true partner.
I don’t mean to imply that internal auditors should avoid participating in tough assignments, including investigations involving potential misconduct. Internal auditors can provide a unique and invaluable contribution. And, for smaller organizations, it may not be feasible to maintain separate internal audit and investigation teams. But one of the difficulties of taking on a “black hat” role is that changing roles may not be as easy as, well, changing your hat.
Richard Chambers discusses one of the challenges of being an internal auditor, and shares a few suggestions on how to balance the demands of the job with maintaining healthy and productive working relationships within an organization. Read more here.