Internal audit

ERM & audit

Understanding the Changing Dynamics between ERM & Audit

By Carol Williams / August 11, 2020 /

As is often repeated here and elsewhere, the world is changing at an incredibly fast pace. Even without this year’s coronavirus pandemic, this pace will only accelerate in the years and decades ahead as automation, AI, machine learning, and other technologies continue to develop. ERM and audit are not immune to this change… Internal auditors…

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ERM and Internal Audit: The Right Relationship

By Carol Williams / October 6, 2017 /

There is much discussion and debate about how Internal Audit and Enterprise Risk Management (ERM) should be connected. Some say ERM can be embedded within the internal audit group. I don’t fall in this group. Internal audit standards say that internal auditors should be objective and not unduly influenced. In other words, independent. I have…

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