Non-financial reporting has evolved considerably over the last decade. There has been a raft of New legislation and voluntary
frameworks both in the UK and internationally highlighting the need for organisations to demonstrate how they create value
in the long term.
In this report, we provide some early insights into how internal audit can and is beginning to be harnessed by organisations in the vanguard of this new era of corporate reporting.
This paper is a collaboration between the Committee of Sponsoring Organizations (COSO) and The Institute of Internal Auditors (IIA). The purpose of this paper is to help organizations enhance their overall governance structures by providing guidance on how to articulate and assign specific roles and responsibilities regarding internal control by relating the COSO Internal Control — Integrated Framework to the Three Lines of Defense Model.Les mer...
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gir nye muligheter. De som leverer styrker sin konkurranseevne og i økende grad blir belønnet av markedet.