Internal control

Inflation: Q&A with an internal audit expert

High inflation leads to concerns about how organisations price products, but it can have several “second- or third-order effects” that organisations should consider and attempt to mitigate through risk management.

Creating effective forced-labour mitigation programmes

Organisations that find forced labour in their businesses need to take clear and decisive action.

Common internal control lapses made worse by manipulation

A case study shows how employee fraud occurred and how it could have been prevented.

How to help internal audit reduce fraud losses

Internal auditors can use a number of strategies to help organisations do a better job tracking down fraud, according to a panel of internal auditors, fraud examiners, and a regulator.

Internal auditors moving towards continuous assessment

Internal auditors are moving toward providing more timely information to the organisations they serve, according to a new survey report.

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