The framework identifies 10 core principles that describe or guide what an effective internal audit function should focus upon and to what it should adhere.

The NatWest Group has added a behavioral risk team to its internal function (IA). This innovation is expanding the traditional focus on internal controls to a broader one that also covers issues ...

Finally, internal audit can itself leverage automation as the third line of defense: Seizing automation opportunities can help internal audit reduce its costs, improve outcome quality, and drive ...