3-4 min read | Internal Audit | SOX Internal controls rarely fail dramatically. They erode quietly - through staff changes, system upgrades, and the slow drift of "we'll fix it later." Here's what auditors keep finding, and what's actually driving it. Every internal control failure has a story. Someone got too busy. A system got upgraded. A new hire didn't get trained. A process that worked for 50 employees quietly broke when the company hit 500. The frustrating truth is that