Debunking common misconceptions of Internal Audit
Adrian Borg
'Are you still of the view that internal audit exists to primarily catch out mistakes, highlight them as findings or enforce rules that may appear bureaucratic and hamper efficiency? If so, we invite you to think again. In this article the author addresses several long-standing misconceptions about the role of internal audit and explains how timely involvement of the function helps enhance decision making, strengthens delivery and safeguards organisational value, clearly illustrating the important strategic contribution internal audit brings to the organisation.'
The article, entitled "Debunking Common Misconceptions of Internal Audit", authored by Mr Adrian Borg, is featured on pages 36 and 37 of Issue 2 (2026) of 
The Accountant. The article can be accessed 
here.