The Committee of Sponsoring Organizations of the Treadway Commission released a new paper Wednesday on uniting COSO’s enterprise risk management framework with “agile” practices in internal auditing ...

Enterprisewide risk management systems have expanded greatly in recent years, primarily as a tool to help management and the board proactively deal with emerging risks. While the entity’s approach to ...

The coronavirus pandemic has taught us all to be on high alert during a time of uncertainty. The key to managing this uncertainty is adaptability. All entities have been affected by the pandemic in ...

Tom Kloet is a thirty-year veteran of the stock exchange industry — a former CEO of both the TMX and Singapore Exchange, he’s served on nearly a dozen boards (both corporate and non-profit) and joined ...

Risks in accounting and audit firms are most often described by the audit risk model. This model describes how the responsibilities of management and auditors combine to determine the risk of the ...

Boards and audit committees now expect defensible, evidence-based insight into emerging risks and assurance gaps, not ...

An risk management audit function is required to ensure sensitive data and valuable assets are appropriately safeguarded. Take a hard look at who has access to sensitive data and whether those ...

The Institute of Internal Auditors' new practice guide for internal auditing shares some good insights, but falls short in a few areas. The Institute of Internal Auditors (IIA) has published a new ...

While much of the focus on the ongoing controversy over the audits of Chinese companies listed on U.S. exchanges has focused on the ability of the Public Company Accounting Oversight Board to access ...

An audit of Richmond’s Department of Risk Management uncovered a number of problems in city policy and procedure on protecting employees and assets, according to a report released Tuesday by the ...