Risk Oversight sits down with David J. O’Regan to discuss his latest book, The Closing of the Auditor’s Mind?, and the challenges facing the Internal Audit profession today Dr. David J. O’Regan is the Auditor General of the World Health Organization (Americas Region)...
3 Questions to Consider Before Implementing the New Standards In January 2024, the Global Internal Audit Standards (the IIA’s Standards) were updated after a long consultation process. While the updated standards are not expected to have a dramatic impact on IA...
Board minutes may not seem like anyone’s idea of a “sexy,” “innovative,” or even “interesting” topic. However, internal control and internal audit professionals are often expected to understand what effective Board and Committee minutes are or should be. They are...
Do people in your organization worry about saying too much, too little, or the wrong thing? I can guess the answer is yes. The risks of disclosure (and nondisclosure) are intensifying with the rise of new regulations regarding what we say and how and when we say it....
As we gear up for a strong Q4, everywhere we go we hear people talking about interest rates, inflation, layoffs, and the economic risks ahead. We’re seeing delays and even decreases in spending on projects, training, and benefits. People are trying to figure out how...