control, and governance
Lessons to be learned from a fraud case involving the former CEO of the California Public Employees' Retirement System (CalPERS).
A Verizon report suggests cybercrime worsened last year, but a Ponemon Institute study of compromised data finds the average cost of each incident declined substantially.
When facing an ethical dilemma, it may be tempting for internal auditors to do what's easier rather than what's right. But when we take the easier path, we not only sacrifice our own professionalism, but we chip away at the reputation of our profession as well.
The IIA's North American Board recently announced the names of the nine inaugural inductees who exemplify high ethical conduct, integrity, moral character, service, and leadership.
A university and one of its vice presidents have been accused of conspiring to illegally divert federal funds by fraudulently billing expenses under grant programs or cooperative agreements.
Jacka encourages auditors to make changes now — rather than debating pros and cons or philosophizing — before the audit shop continues to go down the road to oblivion.
Keeping tabs on both long-standing and recently enacted laws is becoming increasingly important in today's complex regulatory environment.
A CAE recasts his audit plan to focus on operational activities, only to find the audit committee is more concerned with addressing new regulatory requirements.