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October 3, 2023

At what point is it your responsibility to report violations of professional standards?

Long story short, I'm a "two and out" former big 4 auditor who took a job within a large (F500) company doing internal audit (I know, I know..).

For those of you with experience on the private side of things…is it normal for audit reports to be issued before fieldwork is completed or reviewed? I've seen several instances within the past year of audit reports going out and the work was never reviewed or even completed.

I'm not sure if I'm being a huge nerd about this and this practice is commonplace but it seems like a red flag to me..

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