Resource Search Results

Articles

Boards need strong compliance despite deregulation moves. Boardroom: Handle With Care A change in regulatory direction doesn’t mean a change in practice. A change in regulatory direction doesn’t

​The internal audit function must be positioned where it is most advantageous to enhancing true independence. I Still Believe Internal Audit Shouldn't Report to the CFO ​The internal audit

​When boards or executives fail to uphold their end of the governance bargain, it makes the work of internal auditing that much harder. ​Internal Audit May Work for the Wrong Individuals — But

​Findings from a recent IIA report point to boards having an unrealistic view of risk management. ​When Boards Are Surprised, Who's at Fault? ​Findings from a recent IIA report point to boards

Tools

​Internal audit can provide boards with objective and reliable KPIs to support decision making. Generating and Bringing Accurate Information to the Board ​Learn how internal audit can design

Expresses general support for consultation report. IOSCO: Good Practices for Audit Committees in Supporting Audit Quality.​ ​Expresses general support for consultation report. Provides itemized

Tone at the Top

Is your company prepared for the next cyberattack? Tone at the Top: The Board's Role in Cyber Resilience Cyber resilience is critical in helping companies weather attacks. Tone at the Top The

Global Perspectives and Insights

Prepare for the tsunami of data that will be created by 5G technology. 5G and the 4th Industrial Revolution Part I ​​Internal auditors should prepare themselves and their organizations for the

Global Perspectives and Insights

Help organizations understand and harness the power of disruption. Internal Audit in the Age of Disruption ​Internal audit must take steps to become a key asset in helping organizations

Articles

​Ethical considerations of internal audit Ethics and Internal Auditing ​Ethics and morals not only play a vital role in the success of an organization but also in holding on to its position in

Discusses expections for the CAE's direct communication and interaction with the board. 1111 – Direct Interaction with the Board ​Discusses expectations for the CAE's direct communication

​​Internal audit and board alignment can best be achieved when each looks to understand the priorities and needs of the other.​​​ Board Matters ​​Internal audit and board alignment can best be

Articles

Boards can learn much from SVB's collapse. The Missed Risks SVB’s messy morass of risk presents a cautionary tale for corporate boards. SVB’s messy morass of risk presents a cautionary tale

Articles

Governance has never been more challenging. Waves of Change Adaptability, transparency, and innovative leadership are critical to good governance. Organizational governance has never been more

Audit committees need to address fraud risk. The Fraud Potential Audit committees need to address the rising risk of fraud. Audit committees need to address the rising risk of fraud Corporate

​​Internal audit independence can suffer when board directors’ priorities are split in two. Divided Board Loyalties ​​Internal audit independence can suffer when board directors’ priorities are

​CAEs weigh in on the types of questions audit committees could ask them to strike the right tone. Working in Concert ​CAEs weigh in on the types of questions audit committees could ask them to

​Board members weigh how the company is assessing the impact of cyber risks. An Audit Committee Tale in Four Parts ​Board members weigh how the company is assessing the impact of cyber risks.

Articles

Boards should see internal audit as trustworthy. A Matter of Trust Internal audit’s trustworthiness shouldn’t be a question for boards. Internal audit’s trustworthiness shouldn’t be a question

Executive

This is an example of key topics that could be on an audit committee agenda. Audit Committee Meeting Agenda - Banking This is an example of key topics that could be on an audit committee agenda.

Executive

​This is a sample audit report template. Audit Committee Quarterly Results Update Audit Report Template ​This is a sample audit report template. ​This is a sample audit report template. The IIA

Executive

This is an example of key topics that could be on an audit committee agenda. Audit Committee Responsibilities Meeting Agenda This is an example of key topics that could be on an audit committee

​Boards should communicate expectations directly to the CAE, and not defer feedback to management. An Oversight in Our Oversight ​Borads should communicate expectations directly to the CAE, and

Tone at the Top

Issue 117 | June 2023 AI: The Governance Imperatives This issue of Tone at the Top examines the board's oversight role for artificial intelligence. AI: The Governance Imperatives   Take this

Executive

This is a Financial Reporting Disclosure Committee Charter. Financial Reporting Disclosure Committee Charter This is a Financial Reporting Disclosure Committee Charter. This is a Financial