The Foreign Corrupt Practices Act (FCPA) (15 U.S.C. § 78dd-1 et seq.) is a federal anti-bribery law that makes it unlawful for certain people to pay foreign government officials in order to conduct ...

New, large-scale regulatory obligations such as the Securities and Exchange Commission’s pending climate disclosure rule will open organizations up to a number of new risks, including regulatory ...

This section covers the basics of internal auditing, including the role of internal auditors, ethical practices, and risk management principles. You’ll also learn about fraud detection and the IIA ...

The report is the culmination of an internal audit, where the internal auditors describe what they found, provide evidence of the issues that were detected, and the corrective action that they ...

Anthony Pugliese, president and CEO of the Institute of Internal Auditors, is traveling the world as his organization expands globally, while laying the groundwork for priorities in the decade ahead.