The Institute of Internal Auditors has issued a practice guide for providing competent internal audits in the public sector. The new practice guide, Creating an Internal Audit Competency Process for ...

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 ...

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 ...

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 ...

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 ...

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 section covers the basics of internal auditing, including the role of internal auditors, ethical practices, and risk management principles. You’ll also learn about fraud detection and the IIA ...

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 ...

EACC said some of the weaknesses identified include non development of policies and procedures manuals to guide internal audit processes. It found that counties failed to constitute and operationalise ...