
What Is Internal Audit’s Role in Cybersecurity?
Corporations are always thinking about how to protect assets. A few of the white-collar crimes companies must consider include hacking/intrusions (cyber vulnerability), insider/outsider trading (converg...
Organizational Risk Assessment — Performed the Right Way
Risk Assessment Defined Risk assessment is the identification and analysis of relevant risks to achieving objectives and forming a basis for determining how the ...

COSO: Step Up Your ERM, Integrated and Internal Controls
COSO is a framework used by businesses to establish a set of internal controls for integration into their business processes. This set of controls assures that an...

Second Line of Defense: What Needs to Be Present
What is the Second Line of Defense? Essential to effective risk management, the lines-of-defense model is implicit in COSO’s internal control framework through the control environment, control, activit...
What Is Internal Auditing?
What Is Internal Auditing? About Internal Audit The internal audit profession, through The Institute of Internal Auditors (IIA), has continued to redefine itself as business risk and organizational c...