Internal auditors may need to change their approach to audit planning to keep up with unexpected and fast-paced changes in risks, a new global survey shows. Most internal audit departments are not ...

The rising expectations from internal audit and its increasing discernibility in recent times has made it widely accepted as the lynchpin of effective governance in organizations. High performance and ...

Internal auditing is an independent appraisal function that is performed in a wide variety of companies, institutions, and governments. What distinguishes internal auditors from governmental auditors ...

Image: The Institute of Internal Auditors will unveil an overhaul of its professional practices framework this summer, including a push for audit executives to be more flexible in their audit planning ...

What is the purpose of audit planning if the audit may not ultimately follow the carefully thought out plan? As may be inferred from Dwight D. Eisenhower’s words—”Plans are worthless, but planning is ...

At a meeting of the council’s Governance and Audit committee on Friday, June 20, staff attending the meeting from Audit Wales were asked to provide an update to members about a meeting they had with ...