WHY do auditors do that?
One of the most powerful words for an auditor is one of the shortest: “why.” We should always ask an individual performing a control why they are doing it.
Talking sense about the audit committee
What are the responsibilities of the audit committee of the board? The audit committee is established by and among the board of directors for the primary purpose of assisting the board in:
KPMG studies ERM and gets some things right but misses the key point
There’s some good material in KPMG’s Enterprise Risk Management Benchmarking Study, subtitled Evolving to an active, integrated and agile approach amidst change and disruption.
