Data is the driving force for most management decisions and many leaders will tell you it is their most valuable asset. For many organizations, it is also their most uncontrolled asset. Over
COSO’s landmark frameworks, Internal Control – Integrated Framework (2013) and Enterprise Risk Management – Integrated Framework (2017), offer guidance to ensure
Regardless of the geographic location, industry, or type of organization or program, opportunities for corruption present significant risks. According to Transparency
Critical thinking can be thought of as an art that is woven throughout the key elements of the audit process, including risk assessments, interviewing, testing and analysis, process