However, IA should be conducted by a chartered accountant or a cost accountant although the internal auditor need not be a firm of chartered accountants or cost accountants. While section 138 does not ...

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 ...

It automates evidence collection application-wide, learns from control history and continuously maps user behavior against ...

Internal Audit identifies all auditable activities and relevant risk factors, and assesses their significance through an annual risk assessment, utilizing the Committee of Sponsoring Organization's ...

How agile is your internal audit team? Do you have speedboats or only battleships? Now is an opportunity for internal audit leaders to pause, reflect and consider whether it is time to forgo past ...

Amid the growing momentum toward increased organizational disclosure of environmental, social, and governance (ESG) information, internal audit has a pivotal role to play in driving organizational ...

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 ...

Parkview Health revamps internal audit by aligning enterprise risk management to provide leaders a unified view of organizational risk and ...

Industry expert Ann Cohen says audit committees are increasingly using AI and advanced technology to run risk analytics ...

Hospitals are subject to numerous state and federal laws, rules, and regulations, like all healthcare organizations. However, due to their outsized role in our nation's healthcare system, the ...