By Karr Susan Schott2004-09-21T00:00:00
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2014-05-20T12:45:00Z By Tammy Whitehouse
A growing number of audit committees are finding themselves in charge of overseeing internal investigations, and some may be ill-prepared to take on the duty.A recent report from EY and law firm Squire Sanders says more than 70 percent of all public companies undertake some kind of internal investigation. “With ...
2026-01-28T12:55:00Z By Nathan Eckel CW guest columnist
Most organizational failures are not failures of effort, discipline, or follow-through. They are interpretation failures misdiagnosed as execution problems.
2026-01-22T17:36:00Z By Diana Mugambi CW guest columnist
For more than two decades, assurance and compliance frameworks have rested on a simple assumption: Material decisions are made by people. Post‑Sarbanes-Oxley Act (SOX) assurance reset worked because it aligned accountability with human behavior. That assumption shapes how internal controls are designed, how accountability is assigned, and how assurance is ...
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