By
Tammy Whitehouse2019-07-16T12:59:00
Internal auditors are buffing up their longstanding Three Lines of Defense model for how to provide organizations with optimal coverage of risk and control functions.
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2018-12-05T11:00:00Z By Tammy Whitehouse
The Institute of Internal Auditors is performing a new review of the “three lines of defense” model it has long embraced as a basis for sound risk management.
2018-10-10T17:00:00Z By Tammy Whitehouse
Business operations may be adopting robotic process automation technology at a faster clip than internal auditors, a new poll suggests.
2018-03-27T16:30:00Z By Tammy Whitehouse
The newest intelligence is calling on audit leaders to embrace their new normal—that nothing is normal—and innovate with technology to face it.
2025-10-15T19:16:00Z By Ruth Prickett
Auditors are supposed to keep businesses honest, but how much regulation is the optimum for the auditors – and how onerous and punitive should the enforcement regime be? A new consultation by the U.K. regulator, the Financial Reporting Council, opened on Oct. 1 and has put the vexed question of ...
2025-10-07T20:32:00Z By Jaclyn Jaeger
Emerging technologies, like artificial intelligence (AI) and advanced data analytics, can improve audit quality in significant ways. As the regulatory overseer of public-company audits, the Public Company Accounting Oversight Board (PCAOB) has a critical role to play by ensuring that its audit standards evolve as the audit profession evolves.
2025-07-21T14:13:00Z By Aaron Nicodemus
Continuing a Trump administration practice of firing independent regulators, the head of the Public Accounting Oversight Board has been sent packing.
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