Enterprise Risk Management

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

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

What Is Money? People may say that “money is the root of all evil,” but is it? It may be best to point ou...

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...

What is the Second Line of Defense? Essential to effective risk management, the lines-of-defense model is ...

How many directors can name a chief risk officer who has advised them and the executive team that the organ...

Risk oversight and risk management are high priorities on the agenda of most organizations. Here are popul...

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

Starting the Process to Evaluate Culture Internal auditors often talk about the “tone at the top” – the i...

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

Corporations are always thinking about how to protect assets. A few of the white-collar crimes companies mu...