In today's ever-expanding risk environment, institutions need to be responsive in their internal audit program's ongoing design. As noted in interagency guidance, the board and senior management are ...

According to the third annual study of current issues for the internal audit profession conducted by PricewaterhouseCoopers, a number of divergent and conflicting trends related to risk assessment are ...

Do you have a robust, reliable and credible internal audit department? Is the function still into the traditional, “police-type”, compliance-based audit? Or has it adopted a risk-based approach? As ...

Academic research in internal audit provides best practices and pertinent information for external and internal auditors. Below, we summarize recent internal audit research from leading academic ...

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 ...

The annual audit plan is typically out-of-date even before it is approved by the audit committee. It’s quite a few years since I first started talking about “auditing at the speed of risk” (since at ...

Internal Audit is an independent, objective, assurance and consulting activity, assisting the university in meeting its objectives and improving the effectiveness of risk management, control and ...