One of internal audit's values is to tell management when the controls to manage risks and assure opportunities aren't working. Internal audit should have a plan for the work it will do, and by now we ...

Green checkmark: The course/requirement has been completed. These are already taken and passed classes, or requirements that are fulfilled. Red box: The course/requirement still needs to be completed.

If the constant pace of change isn’t motivation enough for chief audit executives to keep their audit plans up-to-date, fresh guidance from the profession is expected this summer to push the internal ...