The Institute of Internal Auditors has stopped most of its in-person activities, including training, during the COVID-19 pandemic and will instead do online testing on a temporary basis for its ...

Corporate governance is challenged by an all-too-common problem: translating operational risk into strategic language boards ...

In today's ever-expanding risk environment, institutions need to be responsive in their internal audit program's ongoing design. As noted in interagency guidance, the board and senior management are ...

Although internal audit, external audit, and audit committees have different roles, their duties often intersect. External auditors may use the work of internal auditors to the extent this is ...

As South Africa has entered a government of national unity (GNU), experts believe for this to work there need to be custodians of accountability, transparency, and efficiency. Cobie van Antwerpen, ...

Although only public companies are required to have documented processes that identify internal controls, all companies could benefit from following a similar approach. “What company wouldn’t want to ...

The SEC s recently issued proxy disclosure rules provide chief audit executives with opportunities to help companies improve their governance and risk management practices, according to the Institute ...

Robotics process automation (RPA) has become an efficient way to automate labor-intensive and repetitive tasks across a variety of business functions, including finance and accounting, legal, HR, ...