One of internal audit's values is to tell management when the controls to manage risks and assure opportunities aren't working. Internal audit should have a plan for the work it will do, and by now we ...

As the role of internal auditors has expanded in recent years, the skillset necessary to staff an internal audit function has broadened. Senior leaders and audit committees are looking to internal ...

As The Institute of Internal Auditors (IIA) developed the new Global Internal Audit Standards™ that became effective Jan. 9, the standard-setting process reflected a recognition that there are ...

A business continuity plan audit is a formalized method for evaluating how business continuity processes are being managed. The goal of an audit is to determine whether the plan is effective and in ...