My comment in response to Richard's article:
This is a great list. One attribute that is missing is living below your means. I am not sure of a more succinct way to state this, but the main point is that in order to have the seven attributes of an internal audit leader (the title should be, "The Seven Attributes of the Ethical Internal Auditor"), one must be in a position to blow the whistle and resign when needed. To quote a former colleague, "you must not only keep your resignation letter in your back pocket, but you must be a able and willing to submit that letter." To exercise courage and honesty, one must be able to do so. If you live above your means, or from paycheck to paycheck, you are far less likely to live up to your professional and ethical responsibilities when the need to do so arises.
Link to full article is above and here.