by spiundip | Sep 15, 2022 | Articles
Definition of Fraud G. Jack Bologna, Robert J. Lindquist, and Joseph T. Wells define “Fraud as criminal deception intended to financially benefit the deceiver (1993, p. 3). It is called a criminal because the action is carried out with malicious intent,...
by spiundip | Sep 8, 2022 | Articles
Internal Audit is a function that carries out the task of providing supervision with the aim of independently testing and evaluating various activities carried out by the organization. Auditors in carrying out their duties often face many new and different challenges...
by spiundip | Mar 10, 2022 | Articles
Changes in the strategic environment require the role of internal auditors to adapt quickly in implementing efficient and effective business processes. Systematic business processes and objective analysis can be applied for effectiveness, efficiency, and performance...
by spiundip | Apr 20, 2021 | Articles
Relationship Between Key Roles Between organ management and management (First and Second Line Role) The management organs generally determine the direction of the organization by defining the organization’s vision, mission, values, and appetite for risk. The...
by spiundip | Apr 17, 2021 | Articles
The Three-Line Model is an update to the previously familiar Three Lines of Defense, clarifying and strengthening the underlying principles, broadening the scope, and explaining how key roles in organizations work together to facilitate strong governance and risk...
