It’s the People in the Process Who Matter — Redux

Back in August 2009 (seems like a long time ago) I posted “It’s the People in the Process Who Matter” on this blog. The general premise of that post was that most business process and internal control failures start and end with people. It starts with people who make decisions to design and implement (or not) proper control systems that ensure that their organization is protected, that its assets are used in efficient and effective ways, and that the organization is not adversely impacted through someone’s fraudulent activities. It then moves to the people responsible for ensuring that the control processes operate and remain effective.

In the last week or so, I have read articles on two rather disparate topics that brought these thoughts back to mind. (more…)