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

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

Corporate CultureBuilding a thriving corporate culture is essential for both organizational success and emp...

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

Well-written, well-disseminated ethics policies are essential aspects of modern business. Ethics are, in fa...

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

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

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

For directors to make meaningful contributions in their oversight of management, they need to understand th...

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

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

ToolsThe following tools were published on KnowledgeLeader this week:Travel and Expense Reporting Audi...