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A June survey of North American chief audit executives (CAEs) conducted by The IIA’s Audit Executive Center found most expect updates of internal audit risk assessments and

Organizations must ensure that risk management processes are appropriate for changing conditions; that internal audit resources are adequate to meet future challenges; and

What this means for boards will vary significantly depending on a number of factors, including their organizations’ approaches to executive management, proactive board

If the audit function serves as the eyes and ears of the audit committee, helping the board to understand risk and how well risk management controls are (or are not) working,

Another pressing question for audit committees is how to mesh their need for an agile, responsive audit function that can escalate risk concerns in a timely fashion, with

AI can allow internal auditors to review data sets faster, look for patterns, and uncover new relationships between data points that are currently overlooked — relationships that

Reduced regulations would enable boards and management to work with internal audit to develop a specific, shared understanding of how much attention to pay to which risks.. Rois

CAEs should consider rotating career auditors out to line assignments and accepting line staff into the internal audit function for equivalent periods to help broaden