«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.
Standard Norge har i forbindelse med koronautbruddet gjort tilgjengelige flere standarder kostnadsfritt. Flere standarder som kan bidra til virksomheters robusthet i krise, gjøres midlertidig også tilgjengelig for kostnadsfri nedlasting.
No one anticipated the massive COVID-19 disruption, but organizations worldwide have placed heavy demands on internal auditing to help them stabilize disruptions and support business continuity. Internal audit has answered the call.
The COVID-19 pandemic has been called the biggest crisis of our lifetime. But it is not simply a crisis. Instead, we are in the midst of cascading waves of crises and risk events.
To add value and improve an organization’s effectiveness, internal audit priorities should align with the organization’s objectives and should address the risks with the greatest potential to affect the organization’s ability to achieve its goals. This practice guide will help the CAE and internal auditors create and maintain a risk-based internal audit plan.
