New white paper from IIA: Learn more about how internal audit can support ESG objectives, and how IIA Standards position internal auditors to add value.
Good governance requires collaboration: ISO 37000 and the Three Lines Model, an elegant alignment.
A Guide to Understanding, Aligning, and Optimizing Risk offers an eye-opening and in-depth examination of the top 12 risks for 2022, along with six key observations from the boardroom, C-suite, and internal audit.
Applying the COSO Framework and principles to help implement and scale artificial intelligence.
What role could the internal audit play and what tools can be used, what (additional) expertise is required and how to implement it within the internal audit function?
The Internal Audit Foundation is conducting a global research study to better understand internal audit practices and the current relevance and usage of the IPPF and Standards.
This report outlines the benefits of remote auditing, as well as the abilities auditors will need to successfully do their jobs in the post-pandemic environment.
COSO has provided a detailed road map for incorporating cloud computing into enterprise risk management.
Agile auditing, when translated into practical terms, is a simple and straightforward approach to deliver efficient and effective internal audit products.
Vi argumenterer i denne artikkelen for at trelinjemodellen ikke fungerer etter sin hensikt, ved at førstelinjen ikke får et tydelig nok ansvar for å eie og håndtere risiko.
