Internal audit isn’t just about compliance anymore. Increasingly, the function’s role is being incorporated into the broader business strategy – from mulling over major capital projects to advising on ...

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Accounts receivable are sales that are made but not yet paid for. They are actually a form of short-term unsecured credit extended on the basis of a customer's promise to pay. Terms are generally ...

In today's ever-expanding risk environment, institutions need to be responsive in their internal audit program's ongoing design. As noted in interagency guidance, the board and senior management are ...

With over 185,000 CIAs across more than 170 countries, the Institute of Internal Auditors certification is the only globally recognized credential for internal audit professionals. It prepares ...

Although only public companies are required to have documented processes that identify internal controls, all companies could benefit from following a similar approach. “What company wouldn’t want to ...

Corporate governance is challenged by an all-too-common problem: translating operational risk into strategic language boards ...

Nathan Anderson, senior director of internal audit at McDonald’s, discusses ways internal audit can better answer management questions about cyber-risks and become a more independent cyber-security ...