The Institute of Internal Auditors has stopped most of its in-person activities, including training, during the COVID-19 pandemic and will instead do online testing on a temporary basis for its ...

As the cost of compliance continues to increase, risk managers are finding that collaboration across the three lines of defense can achieve an integrated risk management solution that optimizes ...

Discover how attribute sampling enhances audit accuracy by evaluating internal controls and analyzing population traits, ...

This section covers the basics of internal auditing, including the role of internal auditors, ethical practices, and risk management principles. You’ll also learn about fraud detection and the IIA ...

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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 ...

Although only public companies are required to have documented processes that identify internal controls, all companies could benefit from following a similar approach. “What company wouldn’t want to ...

Big Data is powerful. It can also be daunting. The current data analytic landscape focuses on the use of “scripts” that can identify duplicates and quantitative outliers. Yet, there is little guidance ...

The SEC s recently issued proxy disclosure rules provide chief audit executives with opportunities to help companies improve their governance and risk management practices, according to the Institute ...

Most companies, big and small, are subject to an audit at some point. Auditors can focus on one or more areas, such as your financial statements, compliance, tax information or business operations.