Audit Committee & Board

In order to be a high-performing auditor, you must be able to deliver messages in a clear and compelling m...

Communicating with shareholders is about capital – the ability to access either equity or debt at the lowes...

Everyone talks about the need for good risk management programs, but nobody seems to know how to audit them...

Ten Important Roles of the Audit Committee in Internal Audit Although the exact nature, charter, scope and...

WHAT DOES COSO STAND FOR? In 1992, the Committee of Sponsoring Organizations of the Treadway Commission...

Every audit committee should assess the effectiveness of the organization’s internal audit function at leas...

Given the dynamic environment, the audit committee should take a close look at the company’s risk profile a...

What is Organizational Alignment Risk? "Organizational alignment" is defined as conscious and systematic c...

Organizations have learned many lessons over the years from specific financial crises. For example, if a...

What is Internal Auditing? About Internal Audit The internal audit profession, through The Institute of ...

The internal audit function’s position within a company is unique. It provides its principal stakeholders (...

What is the Second Line of Defense? Essential to effective risk management, the lines-of-defense model is ...