Every time a business offers credit to its customers, it assumes an accounts receivable risk. These risks i...

Chief audit executives may be comfortable that their approach to audit committee reporting has followed the...

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

What should the audit committee’s relationship be with an organization’s board of directors, compensation c...

Ensuring that an organization can recover from disaster is a basic business requirement the board should ex...

Information technology is critical to the long-term success of most organizations. It is a key driver for t...

Corporate CultureBuilding a thriving corporate culture is essential for both organizational success and emp...

Good process documentation doesn’t just describe how things work—it tells a story of an organization’s modu...

What is risk management? Everyone talks about the need for good risk management programs, but nobody seems ...

 Organizations have learned many lessons over the years from specific financial crises. For example, i...

Written by Ann Butera, president of The Whole Person Project, Inc.  By definition, “influenc...

According to standards set forth by the Institute of Internal Auditors (IIA), quality assessment review bes...