The Committee of Sponsoring Organizations (COSO) released new draft guidance in February for applying its Enterprise Risk Management framework to risks related to environmental, social, and governance (ESG) issues. The existing COSO framework, Enterprise Risk Management — Integrating with Strategy and Performance, is one of the most widely recognized and Read More
When Steve Wynn became the subject of allegations that he committed a series of sexual assaults, shares in his eponymous gaming company plunged 18 percent. Wynn is just the latest in a raft of sexual harassment and gender-based violence claims that have spread through the finance, technology, media, and other Read More
Based on a software development framework, agile internal audit is the mindset an internal audit function adopts to focus on stakeholder needs, accelerate audit cycles, drive timely insights, reduce wasted effort, and generate less documentation. Agile prompts internal auditors and stakeholders to determine up front the value to be delivered Read More
If you are looking for some added insight on the likelihood and impact of global risks as part of conducting your periodic risk assessment, a new tool from the World Economic Forum may provide some assistance. The organization, known for its annual conference in Davos, Switzerland, which concluded last week, recently Read More
