Enterprise Risk Management — Integrated Framework : Any one of a variety of risks could threaten an organization’s success and lead to a decrease in stakeholder value, including: globalization, technology, demands for customized products and services, shifts in regulation, mergers and restructurings, accounting and reporting deficiencies, and complex financial instruments. Leaders must be aware of a holistic […]
Where is Internal Audit, into an increasingly technology-driven, innovation-oriented, risky, and disruptive future: The world is entering the fourth industrial revolution and new technologies, digitalization, and artificial intelligence are dramatically changing the business landscape. That means organisations are hurtling into an increasingly technology-driven, innovation-oriented, risky, and disruptive future. The question is now where is the […]
Globally, there has been a surge in the amount and variety of information reported to investors outside of financial statements. Nonfinancial information involves issues related to: sustainability; corporate responsibility; environmental, social and governance (ESG); ethics; human capital; and environment, health and safety (EH&S). Although described as “nonfinancial,” the information involved is typically indirectly correlated with […]
