Re: Auditing Procedures we Author - Conflict of Interest?
I'm not sure that it's a function of the size of the organization, Brad. I've witnessed very impartial people who've audited their own work (to the 94 version) and found issues, which they happily reported and got fixed.
On the other hand, we see people who work for much larger corporations who seem to 'have it in' for some functions in the business - often than not, because they have some grave misunderstanding of that role. Indeed, we have auditors who post here and very clearly they have less than objective and impartial thoughts about audit situations/findings etc they've encountered.