Agile internal auditing (Agile IA) is derived from popular agile software development (Agile SD) methodologies and uses the values, principles, and practices of these in the execution of internal audit engagements.
COSO’s paper explains how COSO’s internal control framework can be used to design and implement controls to address the risks associated with blockchain technology, which relies on distributed ledgers to track information about assets such as digital currencies.
Internal auditors also can bring new value to their organizations by weighing how the pandemic is affecting the organization’s operating model, demonstrating how audit insights can help, and providing assurance over strategies to remain relevant.
Thanks to the support of IIA affiliates around the world, this new survey of 1,341 internal auditors from 95 countries provides a global look at how organizations are striving to navigate the turmoil precipitated by the crisis.
A Blueprint to Managing Corporate Fraud Risk During a Pandemic offers a practical approach to directly address the scenario of an increased risk of fraud (corruption, misappropriation of assets, fraudulent financial statements) in organizations due to the pandemic.