Audit Committee & Board

The following 416 items are listed by Content Data.
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Communicating With Shareholders: What You Need to Know

Communicating with shareholders is about capital – the ability to access either equity or debt at the lowes...
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Enterprise Risk Management: How to Effectively Raise the Bar

Everyone talks about the need for good risk management programs, but nobody seems to know how to audit them...
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Ten Important Roles of the Audit Committee in Internal Audit

Ten Important Roles of the Audit Committee in Internal Audit Although the exact nature, charter, scope and...
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Five Components of the COSO Framework You Need to Know

WHAT DOES COSO STAND FOR? In 1992, the Committee of Sponsoring Organizations of the Treadway Commission...
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Audit Committee: How to Maximize Your Evaluation

Every audit committee should assess the effectiveness of the organization’s internal audit function at leas...
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What is Organizational Alignment Risk?

What is Organizational Alignment Risk? "Organizational alignment" is defined as conscious and systematic c...
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Risk Oversight: How to be Aware of Emerging Business Risks

Given the dynamic environment, the audit committee should take a close look at the company’s risk profile a...
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Five Essential Lines of Defense You Need to Know for Managing Risk

Organizations have learned many lessons over the years from specific financial crises. For example, if a...
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What is Internal Auditing?

What is Internal Auditing? About Internal Audit The internal audit profession, through The Institute of ...
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Internal Audit: How to Guarantee an Increase in Performance

The internal audit function’s position within a company is unique. It provides its principal stakeholders (...
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Second Line of Defense: What Needs to Be Present

What is the Second Line of Defense? Essential to effective risk management, the lines-of-defense model is ...
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Audit Committee Reporting: Important Practices and Examples You Need to Know

Chief audit executives may be comfortable that their approach to audit committee reporting has followed t...