Auditing the auditors

Jeffrey M. Kaplan

Jeffrey M. Kaplan

By Jeffrey M. Kaplan

Jeffrey M. Kaplan (jkaplan@kaplanwalker.com) is a Partner with Kaplan & Walker LLP in Princeton, New Jersey, USA.

Auditing plays a key role in effective compliance programs. As stated in the 2020 Department of Justice guidance on program evaluation,[1] prosecutors should consider the following (among other things) when evaluating a program:

  • What is the process for determining where and how frequently internal audit will undertake an audit, and what is the rationale behind that process?

  • How are audits carried out?

  • What types of audits would have identified issues relevant to the misconduct?

  • Did those audits occur, and what were the findings?

  • What types of relevant audit findings and remediation progress have been reported to management and the board on a regular basis?

  • How have management and the board followed up?

  • How often does internal audit conduct assessments in high-risk areas?

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