The Institute of Internal Auditors has updated its Three Lines of Defense Model to emphasize more active forms of risk management and governance that go beyond merely defensive moves by the internal ...

LONDON/NEW YORK(Thomson Reuters Regulatory Intelligence) - This is the first of two articles looking at policy management. It focuses on basic policy management principles, while the second will look ...

In addition to the CEO or managing partner, CPA firms should have two standing groups that are important to success. Other part-time committees aren’t necessary if your CEO and these two groups are ...