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...

"Close the books" is a process that a corporation uses to reconcile, consolidate and report financial infor...

In a world of rapid change on almost every front at which organizations must adapt and grow or risk decline...

Given the complexity of the business environment, executives need to be careful to avoid overconfidence tha...

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

Starting the Process to Evaluate CultureInternal auditors often talk about the “tone at the top” – the idea...

Internal auditors have weighed the benefits of data analytics software since the earliest versions of the t...

Audit planning sets the tone for the audit. If audit planning hasn't been done well, it can make the entire...