Continuous improvement of a compliance program requires robust auditing and testing. The Justice Department and regulatory agencies have articulated a number of key issues and principles to assist ...

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 ...

The Institute of Internal Auditors has stopped most of its in-person activities, including training, during the COVID-19 pandemic and will instead do online testing on a temporary basis for its ...

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 ...

Passing the Certified Internal Auditor exam can open doors to better pay, prestigious job titles, and long-term career growth. But let’s face it—the Certified Internal Auditor exam is tough. The ...

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 ...

The SEC s recently issued proxy disclosure rules provide chief audit executives with opportunities to help companies improve their governance and risk management practices, according to the Institute ...

Big Data is powerful. It can also be daunting. The current data analytic landscape focuses on the use of “scripts” that can identify duplicates and quantitative outliers. Yet, there is little guidance ...

Under Section 3001 of the Patient Protection and Affordable Care Act, Medicare established the VBP program. Beginning Oct. 1, 2012, hospitals are paid not only for the volume of services performed, ...

Most companies, big and small, are subject to an audit at some point. Auditors can focus on one or more areas, such as your financial statements, compliance, tax information or business operations.