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5 articles in Internal Auditors · Enterprise Risk Management · Clear filtersSort byNewest·Trending

When Exam Findings Go Unaddressed for Nine Years

Enterprise Risk Management

Latest

4 min read

When Exam Findings Go Unaddressed for Nine Years

The SEC imposed a $575,000 penalty on OTC Link LLC in September 2026 for violations spanning August 2016 to March 2025. The enforcement action focused on the firm s failure to establish, maintain, and

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How to Audit Decision-Making Before It Sinks Your Strategy

Enterprise Risk Management

6 min read

How to Audit Decision-Making Before It Sinks Your Strategy

Your board just approved a three-year digital transformation plan. Six months in, you re burning through budget on tools nobody uses because three departments made contradictory vendor decisions witho

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When Independence Becomes Ambiguity: The IIA's Enterprise Risk Expansion

Enterprise Risk Management

3 min read

When Independence Becomes Ambiguity: The IIA's Enterprise Risk Expansion

Introduction In July 2026, the Institute of Internal Auditors (IIA) released two position papers that redefined the operational boundaries of internal audit within enterprise risk management (ERM). Th

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The Operational Resilience Assessment Checklist

Enterprise Risk Management

5 min read

The Operational Resilience Assessment Checklist

Purpose of the Checklist This assessment tool is designed for internal audit teams to evaluate whether your organization views operational resilience as a strategic capability or merely a compliance t

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Enterprise Risk Management

5 min read

Internal Audit ERM Charter Template

When your board asks internal audit to lead ERM, you need a document that defines exactly what that means. This charter template establishes boundaries, safeguards, and reporting lines to preserve aud

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