3 Challenging Principles in COSO’s 2013 Framework: A Closer Look at Principles 2, 4 and 13

3 Challenging Principles in COSO’s 2013 Framework: A Closer Look at Principles 2, 4 and 13

As companies progress well into the implementation of COSO's 2013 Integrated Framework, it's become clear that the Framework's 17 principles aren't as cut and dried as they initially seemed. The 2nd, 4th, and 13th principles in particular have been problematic for some organizations. Candela Solutions' Ron Kral offers guidance on the issues that have left many auditors scratching their heads.

Deloitte Survey Finds Companies Underprepared and Lacking Confidence to Protect Against and Respond to Reputation Risks

Deloitte Survey Finds Companies Underprepared and Lacking Confidence to Protect Against and Respond to Reputation Risks

Survey shows reputational issues have a strong impact on customer confidence, brand value, and a company’s bottom line New York, Oct. 28, 2014 – The majority of global companies (76 percent) are confident that their reputations are strong, according to the 2014 Reputation at Risk survey conducted by Forbes Insights on behalf of Deloitte Touche Tohmatsu Limited (DTTL). However, that confidence declines when it comes to protecting against and responding to reputation risks. In fact, only 19 percent of companies would award...

PWC: Metrics By Design

PWC: Metrics By Design

A Practical Approach to Measuring Internal Audit Performance At a glance Expectations of Internal Audit are rising.  Regulatory pressure is increasing.  Budgets are tightening.  Internal audit scope is expanding.  In this environment, Internal Audit must always start with delivering increased value, but must also demonstrate its value to the organization - not just by showing how well it runs its operations - but by capturing and reporting the contribution it is making to the organization.  To do this well, leading...

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