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 Institute of Internal Auditors is beginning to re-evaluate the “Three Lines of Defense” model for risk management that has been around for more than two decades with an eye toward updating it for ...

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 ...

Are you an auditor engaged to audit an entity that is less complex? If so, you may wonder why you spend time on the audit evaluating internal control. This may seem like an exercise that is much more ...

New, large-scale regulatory obligations such as the Securities and Exchange Commission’s pending climate disclosure rule will open organizations up to a number of new risks, including regulatory ...

AMES, Iowa--(BUSINESS WIRE)--Workiva (NYSE:WK), provider of the world’s leading connected reporting and compliance platform, today announced that Alcon (NYSE:ALC) is using the Workiva platform to ...