New government requirements mean boards will need to disclose planned responses to risks—leading to tough choices, a recent briefing heard.

Geopolitical risk is here to stay, but businesses may not be ready for the next major incident, says report from IIA and Airmic.

The government’s reform proposals include seeking disclosures from many non-financial public interest entities.

Shared audit’s £1bn cost; failed UK energy firms had no internal audit; governance rules for all; is climate risk reporting an SEC matter?

Two-thirds of internal audit chiefs support attempts to strengthen directors’ duties to “promote, monitor and assess” corporate culture.

Survey reveals one-third of boards do not define the culture they want among employees, while one-fifth said culture is included as an aspect of their audit.

Internal auditors can help support the development of a company’s values. Peter Montagnon describes how they can be agents for positive change.