The 2021 Global State of Enterprise Risk Oversight, 4th edition, a joint commission with NCSU and AICPA-CIMA, reports on the ever-evolving status of risk globally. Focused upon 4 geographic areas, the effects of the pandemic, geo-political events, cyber threats, and rapid innovation have affected responses and actions of all entities. The content focuses upon five prevalent themes and contain questions and spur consideration of the enterprise risk management function.
In the second in our series of blogs about independent assurance in risk management Tony and John explain why you need it. Operational Risk Software can be key to supporting this discipline. Taken from: Mastering Risk Management Independence In order to fulfil its function, internal audit must be functionally independent from the activities it audits. …
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