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PBA® Objectivity

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Do internal auditors have a preference for risks that match their thinking patterns?


Objectivity is key in the internal audit profession, defined in the Standards as an "unbiased mental attitude" (1100 Independence and Objectivity)


Unfortunately, all humans, including internal auditors and other assurance experts, have a "biased mental attitude" that includes their preferred thinking and behavior patterns.


Are internal auditors and boards really objective - or do they have a preference for audits, controls, risks, weaknesses and root causes that match their preferred thinking and behavior patterns? 



PBA® addresses threats to internal audit objectivity at three levels:

  1. What are my thinking preferences? Function analytical personality scans are resource and development oriented, focusing on the thinking and behavior preferences of individuals and groups. More about personality scans

  2. PBA® quality reviews of key audit deliverables: Unlocking the thinking and behavior patterns represented in key deliverables such as audit plans, engagement risk assessments, and audit reports.

  3. Including PBA® in the internal audit function's quality assurance and improvement program

PBA® is a new 360° degree testing & thinking grid to evaluate human factors - across the organization