Fraud is the intentional perversion of truth in order to induce another to part with something of value or ...

Thorough business continuity plans help organizations minimize the risks of a disaster and restore vital b...

The chief audit executive (CAE) and internal audit can play one or more of the following roles in conjuncti...

The digital revolution currently taking place is transforming our world. Over the next few years, many orga...

What Is Process Alignment Risk? This is the risk that the business processes within a company may not be a...

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

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

First Step: Use Self-Assessment Within the Internal Audit Department The first and simplest way to use t...

Business can't be done, and money can't be made without taking on risks. Risk is an inevitable fact of busi...

Browse our Risk Assessment Topic area for expert guidance, customizable tools and actionable best practices...

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