A new version of the KnowledgeLeader website launched today, and with that big change comes a big change for our blog as well.
https://info.knowledgeleader.com/the-knowledgeleader-blog-has-moved
Given the dynamic environment, the audit committee should take a close look at the company’s risk profile at least annually. Ideally, this review should be supported by an updated risk ass...
https://info.knowledgeleader.com/risk-oversight-how-to-be-aware-of-emerging-business-risks
The strength of the partnership between IT audit and the IT organization is a significant differentiator in the overall success of IT projects and IT audit effectiveness, our research shows ...
SEGREGATION OF DUTIES (SODS) is an important concept to internal control frameworks, financial reporting and regulatory compliance, including the SARBANES-OXLEY ACT (SOX) . It is a component...
https://info.knowledgeleader.com/segregation-of-duties-key-facts-you-need-to-know
Expectations for transaction monitoring (TM) governance are quickly evolving due to the complexity of detection systems, the demand for additional operational oversight, increased regulatory ...
The point of the article, of course, was that people must focus their attention in the correct places when considering what would most influence their quality of life. That same exact issue e...
https://info.knowledgeleader.com/bid/182700/auditing-information-security-are-you-protected
In November 2013, the International Organization for Standardization (ISO) and the International Electrotechnical Commission (IEC) will formally release long-anticipated updates to ISO/IEC 27...
https://info.knowledgeleader.com/bid/189410/iso-iec-27001-and-27002-what-are-the-significant-changes
The chief audit executive (CAE) and internal audit can play one or more of the following roles in conjunction with the implementation of enterprise risk management (ERM ) in an organization.
WHAT DOES COSO STAND FOR? In 1992, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) developed a COSO Framework for evaluating internal controls. This model has b...
https://info.knowledgeleader.com/bid/161685/what-are-the-five-components-of-the-coso-framework
Written by Ann Butera, president of The Whole Person Project, Inc. By definition, “influence” is the ability to get others to act on your suggestions without pulling rank. Influ...
https://info.knowledgeleader.com/bid/200679/five-tips-for-increasing-your-influence-as-an-auditor