Tags » COSO

Sarbanes-Oxley Compliance: Time to Pull Your SOX Up

I was surprised – and a bit concerned – at the results of a recent Protiviti study that looked at planned implementation of the revised COSO framework. 777 more words

Regulatory Compliance

Dynamic, iterative, and responsive to change

One of the principles for effective risk management in the ISO 31000:2009 global risk management standard is that risk management should be “dynamic, iterative, and responsive to change”. 333 more words

Risk

Where is internal audit world-class?

A conversation I just had with Michael Corcoran left me wondering which companies have now or in the past had what one might consider “world-class” internal audit departments? 130 more words

Risk

SEC and SOX plus COSO 2013 News

I want to share two situations/reports. The first relates to SOX, the second to COSO 2013.

 

SEC Charges SOX 302 Violation

On July 30th, the SEC published… 1,339 more words

Risk

World-Class Internal Audit

Over the years, I have had the privilege of leading world-class internal auditors – world-class people who deliver world-class internal audit services to our customers on the board and in management. 947 more words

Risk

Advancing the Practice of Internal Audit

As I mentioned earlier, I was honored to be a member of the Re-Look Task Force that has proposed changes to the IIA’s standards framework (IPPF). 694 more words

Risk

Updating the IIA Standards

The IIA is asking for its members’ opinion on a set of proposed changes to the framework for its Standards (the IPPF). The detailed Standards are not changing, but the proposed changes are significant and merit every audit professional’s attention. 568 more words

Risk