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Five Components of the COSO Framework You Need to Know
WHAT DOES COSO STAND FOR? In 1992, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) developed a COSO Framework for evaluating internal controls. This model has been adopte...
Important Roles You Need to Be Aware of During Enterprise Risk Management
The chief audit executive (CAE) and internal audit can play one or more of the following roles in conjunction with the implementation of enterprise risk management (ERM). Educator: Many senior exec...
How to Conduct an Up-to-Date Information Security Audit
The point of the article, of course, was that people must focus their attention in the correct places when considering what would most influence their quality of life. That same exact issue exists with...
How to Monitor Transaction Governance for Anti-Money Laundering
Expectations for transaction monitoring (TM) governance are quickly evolving due to the complexity of detection systems, the demand for additional operational oversight, increased regulatory scrutiny an...
Segregation of Duties: Key Facts You Need to Know
Segregation of duties (SoDs) is an important concept to internal control frameworks, financial reporting and regulatory compliance, including the Sarbanes-Oxley Act (SOX). It is a component of an effect...
What You Need to Build Remarkable Partnerships With the IT Organization
The strength of the partnership between IT audit and the IT organization is a significant differentiator in the overall success of IT projects and IT audit effectiveness, our research shows. We asked c...