Audit Board

SEPTEMBER 15, 2022

Your organization’s SOX operating model is the core of your SOX program. Accordingly, your choice of operating model has a massive impact on your ability to plan and execute an efficient, effective, high-quality SOX program. Understand the Four SOX Operating Models. Understand the Four SOX Operating Models.

Compliance 52

Compliance Technology 52

Audit Board

SEPTEMBER 7, 2023

But most ESG programs are still in their nascent stages: In KPMG’s 2023 Chief Ethics & Compliance Officer Survey , 48% of CCOs surveyed had not yet implemented sustainability/ESG compliance programs — with 44% still in the planning/development stages. Are mitigation activities planned and implemented? Are we duplicating efforts?

Compliance 52

Compliance Start-ups Specific Risk Marketability 52

Audit Board

MAY 24, 2023

Overview of the COSO Framework Although the original aim of COSO (the organization) was to investigate and address fraud in the 1970s and 1980s, the COSO framework (the framework) gained increased importance due to the fraud cases of the 1990s and 2000s (Enron, WorldCom, Sunbeam, Tyco) and the subsequent passing of the Sarbanes-Oxley Act (SOX).

Compliance 52

Compliance B2B Technology 52

Audit Board

JULY 27, 2022

Even though an audit plan may have been approved by the audit committee based on prior discussions of risk, the CAE should consistently refresh and revisit risks with the audit committee. Once the audit plan is set, establish clear expectations with the audit committee for follow-up communication on the work outlined in the plan.

Compliance 89

Compliance Technology 89

Audit Board

MARCH 22, 2023

They may be part of regular updates in risk management, especially when discussing risk responses or projects that require considerable effort. Analyze Based on current trend analysis, the scope is limited to corporate functions, including accounting, financial planning, and treasury.

Compliance 52

Compliance Treasury Technology Finance 52

Audit Board

AUGUST 8, 2023

As the discipline of risk management evolved, organizations and practitioners realized that the previous approaches to risk management — which often relied on business units to manage their own risks and mitigation plans — were allowing risks to pass through the gaps between silos.

Compliance 52

Compliance Start-ups Technology Marketability 52

Audit Board

NOVEMBER 21, 2022

How internal audit and risk leaders can layer ESG components into their audit plans and ERM strategy. . How should internal audit leaders go about layering ESG components into their Audit Plan? How are you covering that in the audit plan? On the internal audit side, to me ESG is the same story as when SOX came.

Start-ups 52

Start-ups Compliance Marketability Equity 52