Brink's Modern Internal Auditing

About the Author

Robert R. Moeller, CPA, CISA, CISSP, PMP, first was introduced to internal auditing when he had a new engineering degree, had completed his U.S. Army service, and was working at the then major computer manufacturer Sperry UNIVAC and was also attempting to learn more about managerial accounting. That was in 1975. Out of curiosity Moeller enrolled in an evening class on internal auditing at the University of Minnesota taught by Leon Radde, one of the pioneers of the internal audit profession. Moeller was fascinated by this introduction to internal audit processes and soon joined a team to help create an IT internal audit function at Sperry.

After several years as a lead on the Sperry internal audit team, Moeller then relocated to the Chicago area where he launched IT internal audit functions for several major corporations and also got involved with the Chicago IIA chapter. He gained CPA credentials, earned an MBA at the University of Chicago, and became national director of IT auditing for Grant Thornton. He subsequently joined Sears Roebuck, back in the days when Sears was a major retailer that owned Allstate Insurance, Discover Card, and major financial and real estate operations. Moeller launched Sears’ first corporate IT internal audit function and went on to become Sears’ internal audit director; he also reengineered the corporation’s internal control processes and launched its corporate ethics function.

Since leaving Sears, Moeller has been involved with ...