control, and governance
A recent U.K. case shines light on the ways fraudsters can avoid paying value added taxes.
In the wake of the Target incident, internal auditors should provide assurance that basic security measures are in place in their organization's commerce system.
Big data is not a new risk, just one whose impact has become huge.
Internal auditors should know the early warning signs of a possible Ponzi scheme.
Upon arrival at a foreign site engagement, an audit manager must act quickly to address the inadequacy of her team’s work.
The audit committee may not be candid about what it really needs from its internal auditors.
Internal auditors can use COSO components to develop and deliver an effective fraud mitigation program.
The CAE as CEO, Avoiding the Void, Building an Internal Audit Function, Effective Audit Supervision, and Values-based Leadership.