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Displaying 1-10 of 14 results
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Cybersecurity and data privacy: The rising expectations within internal audit
- Article
- 01 Jan 2022
Internal auditors are increasingly expected to be more involved in ensuring cybersecurity measures will protect company and customer data. To do this, internal auditors will need to build relationships with other departments, acquire new skills and pay particular attention to controls meant to detect risks that make it past initial preventative controls.
Exclusive
How internal audit helps increase cybersecurity transparency for the board
- Article
- 01 Jul 2021
Article discusses how internal audit can help the board see an accurate picture of cyber risk
Exclusive
Adapting to the dynamic risk environment
- Article
- 01 Oct 2020
The article discusses the need for internal audit teams to modernize practices, processes and methodologies to effectively assess risks in today's digital age. To upgrade the risk management capabilities of organizations, advances in digital, cloud, mobile and visualization technologies can help. With a dynamic risk assessment approach, companies can identify changing risks in real time and reprioritize coverage of risk.
Exclusive
Don't manage risk - manage value
- Article
- 01 Jun 2019
Changing risk standards pave the way for organizations to bring their experts together to pursue opportunities and cope with threats. The internal audit department can act as an independent advisor, connecting experts effectively and helping to reduce silo-thinking. The author recommends that internal auditors use a 'value management approach' which focuses on the quality of decision-making within the organization.
Exclusive
Leverage internal audit to help monitor and assess corporate culture
- Article
- 01 Nov 2018
The article offers suggestions to boards and audit committees on using internal audit's skills, capabilities and stature in overseeing and assessing corporate culture. Internal audit can help reinforce the importance of clarity regarding the behaviors and values to be encouraged depending on the strategy of the company. There are several options that can be explored by internal audit with the audit committee in developing a culture audit approach.
Exclusive
When replacing an audit committee member, does financial expertise matter to investors?
- Article
- 01 Jun 2018
The article reports on the study which reveals that financial expertise of audit committee member is important to investors. Topics mentioned include the importance of financial expertise on audit committees in the improvement of audit committee effectiveness in financial monitoring duties, the internal auditing management, and the role of audit committee to financial statements management. Also mentioned are the role of audit committee in decision-making and the financial reports quality.
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Report refutes Sarbanes-Oxley critics: Strong evidence exists of a link between auditor-identified weak internal controls and subsequent fraud cases
- Article
- 01 Oct 2017
The article focuses on a study published in the "Auditing: A Journal of Practice & Theory" periodical over relationship between material weaknesses and company fraud.
Exclusive
The role of the audit committee
- Article
- 01 Mar 2017
Audit committees are an important tool for helping boards of trustees improve the quality of internal and independent audits and build confidence in the reliability of financial reports. Melissa Riner takes a look at the various roles audit committees have to play.
Exclusive
Is internal audit meeting the board's expectations?
- Article
- 01 Jan 2017
The article discusses the findings of the Global Internal Audit Common Body of Knowledge (CBOK) study, the world's largest on-going study of the internal audit profession. It also explains six imperatives for internal auditors based on feed back from audit committee members all over the world.
Exclusive
Transitional auditing: Navigating through the chaos
- Article
- 01 Jan 2017
Ardith Beitel shares her thoughts on internal auditing during business transitions. Key elements of a transitional audit function include the business-operating environment, the infrastructure challenges and the program implementation.
Displaying 1-10 of 14 results
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