Month: December 2024

The Top Internal audit articles of 2024

The Top Internal Audit Articles of 2024

Last year in this very same article, I wrote about what I called, “a palpable concern for the future among internal auditors.” As 2023 was ending and 2024 was beginning, uncertainty and angst ruled the day. We were still shaking off the lasting effects of the COVID-19 pandemic, conflicts in Read More

Whom should the CAE report to?

Reporting Lines: Whom Should Internal Audit Leaders Call Boss?

GUEST BLOG POST Internal audit plays a unique role in the modern organization. While its leader, the chief audit executive, is usually part of the executive team, it is also expected to play an oversight role in assuring that functions and processes are performing as they should. That oversight role Read More

Internal audit and cloud computing

What Internal Audit Needs to Know About Cloud Computing

Cloud computing, of course, is not a recent development. Organizations have been increasingly putting more and more of their sensitive data in the “cloud” for the last several years. More recently, though, many organizations are relying on it almost exclusively for their computing needs, entrusting the cloud not only with Read More