I’ve just finished a two days of Internal Audit’s training course at Chorus Hotel KL. One of the best idea presented by the speaker was the awareness on old school and new school way of auditing approaches. The speaker emphasis on the need of using a ‘consultant’ approaches rather than a ‘checker’ approaches. Internal auditor should be an in-house consultant to help management to improvise their operation. The new school approaches is to provide more positive communication between internal auditor with management.