Audit Committee & Board

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

The point of the article, of course, was that people must focus their attention in the correct places when...

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

Board Perspectives: Risk Oversight is a periodic newsletter that offers ongoing commentary about the risk management ove...

We all know that change is inevitable, but what can an organization do to keep its strategies and risk man...

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

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

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

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

What should the audit committee’s relationship be with an organization’s board of directors, compensation c...