What is Internal Audit? Internal Audit is an independent, objective assurance and consulting activity designed to add value and improve...

The Sarbanes-Oxley (SOX) Act was passed in 2002 in response to corporate scandals like Enron and WorldCom. One of its key provisions...

Definition An Ethics & Compliance program in a company is a structured approach to ensure that the organization and its employees adhere...

Internal Control over Financial Reporting Internal Control over Financial Reporting (ICFR) program refers to a set of policies,...

Data governance refers to the framework of policies, processes, roles, and responsibilities for managing and ensuring the quality,...

IT General Controls (ITGCs) are foundational controls that apply to an organization's overall IT environment. They provide a framework...

ESG stands for Environmental, Social, and Governance. It refers to a set of criteria used by investors, companies, and stakeholders to...