Enterprise Risk Management

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

What Is Money? People may say that “money is the root of all evil,” but is it? It may be best to point ou...

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

COSO is a framework used by businesses to establish a set of internal controls for integration into their b...

Given the complexity of the business environment, executives need to be careful to avoid overconfidence tha...

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

Checks and Balances The judicious segregation of key duties within a business is a fundamental principle o...

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

Risk oversight and risk management are high priorities on the agenda of most organizations. Here are popul...

How many directors can name a chief risk officer who has advised them and the executive team that the organ...

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

Starting the Process to Evaluate Culture Internal auditors often talk about the “tone at the top” – the i...