Regulators are not requiring companies to follow the new COSO framework even though the 1992 version is being retired later this year. While we encourage companies to adopt the new internal control framework and most of them have begun the process, the lack of an explicit mandate still has some dragging their feet. For now, […]
Is your internal audit plan working at cross purposes with your company strategy? Missed communication opportunities may make it appear that way. I was drawn to that observation in Aligning Internal Audit: Are You on the Right Floor? a new PwC white paper that suggests that the role of internal auditors is changing as stakeholders increasingly appreciate […]
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