Audit Committee & Board

The point of the article, of course, was that people must focus their attention in the correct places when...

We all know that change is inevitable, but what can an organization do to keep its strategies and risk man...

Board Perspectives: Risk Oversight is a periodic newsletter that offers ongoing commentary about the risk management ove...

For directors to make meaningful contributions in their oversight of management, they need to understand th...

In order to be a high-performing auditor, you must be able to deliver messages in a clear and compelling m...

Communicating with shareholders is about capital – the ability to access either equity or debt at the lowes...

Everyone talks about the need for good risk management programs, but nobody seems to know how to audit them...

Ten Important Roles of the Audit Committee in Internal Audit Although the exact nature, charter, scope and...

WHAT DOES COSO STAND FOR? In 1992, the Committee of Sponsoring Organizations of the Treadway Commission...

Every audit committee should assess the effectiveness of the organization’s internal audit function at leas...

What is Organizational Alignment Risk? "Organizational alignment" is defined as conscious and systematic c...

Given the dynamic environment, the audit committee should take a close look at the company’s risk profile a...