Control testing has typically been run out of a bank s internal audit group, the Sarbanes-Oxley compliance team, a centralized control testing unit, or all of the above. Rarely has it been coordinated ...

When models attempt to get their way or become overly accommodating to the user, it can mean trouble for enterprises. That is why it’s essential that, in addition to performance evaluations, ...

The internal audit function can help the enterprise pursue innovation responsibly by encouraging the development of risk ...