Recent headlines involving the unanimous vote by the board of BP to remove its chairman serve as a stark reminder that governance risks do not stop […]
Internal auditors occupy a vantage point in the enterprise few others share. We often see risk as it emerges, not after its effects have become evident. […]
I have long argued that courage is vital to effective internal auditing. Integrity and objectivity matter, but courage determines whether internal auditors ultimately serve their stakeholders. […]
I have been sharing my perspectives about organizational culture for more than a decade. In a partnership with AuditBoard, my colleague Sandro Boeri and I recently […]
If you ask almost any chief audit executive (CAE) whether they have the full support of their audit committee, the answer will almost always be “yes.” […]
Corporate history showcases many failures where boards were unprepared. Postmortems often assign blame to poor management, fraud, or external threats but overlook a key question: Who […]
Last month, The IIA’s new Global Internal Audit Standards went into effect, ushering in a new era in modern internal auditing. Much has been written and […]
In her iconic book, Extraordinary Circumstances, former WorldCom chief audit executive (CAE) Cynthia Cooper recounts her challenge of bringing to the audit committee’s attention more than […]
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