control, and governance
The U.S. Justice Department is probing IBM over corruption allegations in Argentina, Bangladesh, Poland, and Ukraine, adding to bribery charges from the U.S. Securities and Exchange Commission. Art Stewart shares lessons internal auditors can learn from this case.
Several proactive measures can help stave off auditor fatigue and keep the fires of enthusiasm burning.
A report by an National Association of Corporate Directors' advisory council makes important points about the board's ability to oversee risk management.
Internal auditors should play a key role in evaluating controls for the XBRL reporting process.
As organizations rely more on outside vendors for IT services, internal auditors need to ensure management is addressing the risks that arise from such arrangements.
How many times have you made excuses for auditors you worked with? This may be a sign that auditors are sympathetic to poor audit practices.
Art Stewart shares lessons internal auditors can learn from a cardiologist who committed a hefty health care fraud.
Featuring articles on auditing governance processes, integrating it with IT, and developing a stronger partnership with the audit committee.