The Institute of Internal Auditors is asking for input on a proposed update to its Three Lines of Defense (3LOD) model for the internal audit function. Processing Content The 3LOD is a standard for ...

Drexel University is an institution that provides high-quality education, research and service; to ensure high standards are met, it is important that there be adequate systems of control and ...

Academic research in internal audit provides best practices and pertinent information for external and internal auditors. Below, we summarize recent internal audit research from leading academic ...

As the cost of compliance continues to increase, risk managers are finding that collaboration across the three lines of defense can achieve an integrated risk management solution that optimizes ...

Internal audits of businesses are necessary to ensure the operations are in compliance with established laws, regulations and policies. Depending on the size of the business, internal audits may be ...