I have been saying for many years, well before the IIA started the process that resulted in the Global Internal Audit Standards (GIAS), that the Standards are not enterprise risk-based – and they should be. Let me remind you what they mandate, and then explain with a couple of real-life examples, how GIAS will get […]
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Title: Norman Marks on Governance, Risk Management, and Internal Audit | Copyright Norman Marks, all rights reserved