We must continue to evaluate both the short- and long-term impacts on business and social interactions at the micro and macro levels to ensure the lessons are learned, and not lost.
This publication aims to provide guidance on the application of the COSO ERM framework to the identification, assessment, and management of compliance risks by aligning it with the C&E program framework, creating a powerful tool that integrates the concepts underlying each of these valuable frameworks.
This guidance is developed to help internal auditors address some of the key risks identified in Risk in Focus 2021, with the aim of contributing to the reduction of their impacts on businesses and stakeholders.
The fundamental idea behind cultural risk is that, on paper, things may appear to be fine, but, in practice, reality is not the same.
«Key takeaways» fra det amerikanske justisdepartementet sin veileder om evaluering av Corporate Compliance-programmer.
Håkan Jankensgård is Associate Professor at Lund University School of Economics in Sweden and holds a PhD in risk management. He is keenly interested in developing a practical approach to Enterprise Risk Management (ERM). We had an opportunity to ask Håkan a few key questions to sound out his approach to ERM.
The purpose of this publicationis to help the internal audit profession prepare its independent risk assessment work, annual planning and even audit scoping by sharing the insights and learnings from the research.
Det er en fare innen risikostyring at vi er så fokusert på enkeltrisikoer og forvaltning av disse at vi glemmer å se på dem i en større sammenheng. Sammenheng betyr ikke bare å se skogen som en helhet, men også å forstå at skogen lever og vokser i sitt eget mikro- og makroklima. Vi må forstå hele konteksten.
Hva er nytt? Det mest umiddelbare er selve navnet. Man har besluttet å fjerne ‘Forsvar’ og modellen går nå under betegnelsen ‘Trelinjemodellen’ – Three Lines Model.
New Global Technology Audit Guide from IIA. This GTAG is considered «Supplemental Guidanc» and provides additional information, advice, and best practices for providing internal audit services.
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