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Executive Knowledge Brief

How CAEs can oversee second-line and internal audit functions. ERM Function Oversight How CAEs can oversee second-line functions while maintaining independence for internal audit

​​​New accounting standards for revenue recognition are on the horizon, the adoption of which may require significant process changes and introduce new risks. Learn more in this informative

Articles

Exploring the structure of the new Standards. The Five Domains: A Deep Dive The new Standards create an accessible structure for internal audit practices. The new Standards create an accessible

Executive

This is a sample of standard operating procedures for the internal audit department. Consulting Engagement Policies and Procedures This is a sample of standard operating procedures for the

Tone at the Top

Issue 119 | October 2023 Tone at the Top - New SEC Cybersecurity Disclosure Rules: What Boards Must Do to Get Up to Speed Tone at the Top explores new SEC rules on cybersecurity incident and