I have had the privilege of writing pieces each month for CFO.com. Two related pieces discussed the relationship and mutual expectations of the CFO and CAE.

Have a look at the picture of a soldier having his parachute inspected. Before he jumps, it is critical that he understands and is ready to handle all likely events and situations — the uncertainties or risks he might face. It is also critical that all of his equipment functions exactly as he needs it.

This post includes a sneak preview from the soon-to-be-released update of my SOX book for management. It will be an IIA Research Foundation publication and I will share details later. 

I have been reading with great interest a piece by Lloyd’s, Behavior: Bear, Bull or Lemming (shared by David Hancock).

COSO has released a draft update of its excellent 1992 Internal Control–Integrated Framework as an exposure draft for comment. 

Many years ago, I read a description of the "perfect internal auditor." It was so great I kept it. 

This morning, I read a piece in ComputerWeekly that made me cheer.

Risk and audit professionals, as a rule, have never seen an (adverse) risk they didn’t want to stamp on and kill.