This White Paper helps auditors effectively audit tender specifications and the criteria used for selecting the successful tenderer. These areas are critical to the tender process and are the two areas that most frequently contribute to tenders failing to achieve the desired outcomes, and resulting in a range of significant problems to the organisation.
Cyber risk is a fast-moving tide and audit committees are charged with staying abreast of the risk frontier to be able to make relevant enquiries of their organisations. This White Paper: considers some current areas where existing guidance may be limited; and seeks to stimulate thinking and discussion on these emerging issues.
IIA-Australia White Paper – Audit Committee oversight of the Fraud and Corruption Investigations Activity
This White Paper outlines a practical approach for Audit Committees to maintain effective oversight of the fraud and corruption investigations activity to minimise the risk of internal investigative process failures within their organisation, whilst ensuring confidentiality and secrecy of individual investigations is maintained.