The Foreign Corrupt Practices Act (FCPA) (15 U.S.C. § 78dd-1 et seq.) is a federal anti-bribery law that makes it unlawful for certain people to pay foreign government officials in order to conduct ...

And if you're a newcomer to the world of AI, know that you're not alone: More than 60% of internal audit leaders cite a lack of AI expertise, as reported in AuditBoard's "2025 Focus on the Future" ...

WHEN do you know it’s time to set an internal-audit function for your business? An internal-audit group, or person, is essential as soon as you start delegating key functions to other people, such as ...

New, large-scale regulatory obligations such as the Securities and Exchange Commission’s pending climate disclosure rule will open organizations up to a number of new risks, including regulatory ...

A new guide on how audit committees should be dealing with the issue of corporate social responsibility has been published by the Institute of Internal Auditors UK and Ireland, offering insight into ...

The Institute of Internal Auditors' new practice guide for internal auditing shares some good insights, but falls short in a few areas. The Institute of Internal Auditors (IIA) has published a new ...

We have discussed what internal audit is and is not and looked at an overview of the principles that guide internal auditing over the past month. Today, I would like us to explore the current status ...

This Charter provides the framework for Internal Audit at CRUK, formally documenting the purpose, mandate, scope, and responsibilities upon which the function is established and by which it operates.

The role and significance of an internal audit, unlike a statutory audit, has not received the attention that it deserved in the debates and reforms that followed cases of corporate collapses in India ...

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines internal control as a process, effected by an entity’s board of directors, management, and other personnel, designed ...