The Evolving Role of the CAE: Taking on Compliance and ERM - eBook

The Evolving Role of the CAE: Taking on Compliance and ERM - eBook
Manufacturer: IAF
SKU: 4050.PUB.BK01.00239.00.01
$43.99
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Chief audit executives (CAEs) occupy a unique position within their organizations, with a comprehensive understanding of a number of business facets including:

  •       Risks and controls.
  •       Company’s long-term strategy.
  •       Industry sector.
  •       Regulatory environment.

This knowledge and experience make the CAE an attractive candidate to assume additional organizational responsibilities beyond traditional internal auditing, from risk management and compliance roles to personnel development or conferring on the company’s business strategy.

The Evolving Role of the CAE: Taking on Compliance and ERM explores the benefits and challenges—to the organization, internal audit department, and CAE—of these expanding roles.

  •       What responsibilities are CAEs currently taking on outside of their traditional internal audit role?
  •       Why have some organizations expanded the responsibilities of the CAE?
  •       Does the role of the CAE vary by the organization type (e.g., by sector or industry)?
  •       What are the perceived benefits and challenges associated with expanding the CAE’s role?                             

For some CAEs, the challenges associated with having expanded responsibilities are mitigated through various compensating controls and practices. This research describes some of these mitigating practices and how CAEs with expanded roles can continue to strike the appropriate balance between value-added activities and their independent assurance responsibilities.

About the Authors 

Margaret H. Christ, PhD, CIA, is an assistant professor of accounting at the J.M. Tull School of Accounting at the University of Georgia and has worked as an internal auditor and risk consultant. She has earned several research awards.

Michael Ricci, CPA, is a doctoral student at the J.M. Tull School of Accounting at the University of Georgia. His research interests include internal and external auditors’ multiple, sometimes competing goals.

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NOTE: Your registration confirmation email will come from The IIA. All subsequent emails containing log-in access will come from the webinar presentation provider: do_not_reply@on24event.com. You may want to add this address to your system’s “safe” list. Otherwise, it may go to a spam folder. Three log-in/access emails are sent: 5 days prior, 1 day prior, and 2 hours prior to the start of the webinar. Internal audit and the CAE’s role falls primarily within two categories – detecting cybersecurity lapses and control issues, and preventing major cyber threats and risks through regular audits and recommendations. These objectives must be fulfilled not in isolation, but in continuous collaboration with the IT and Cybersecurity functions. Date: October 26, 2022 Time: 12:00-1:00 PM ET Executive Members, please sign in to register. Once signed in, scroll to the bottom of the page and select the "Add to Cart" button. There is no cost to register. This Webinar is an exclusive benefit only available to Executive Members. Executive Membership provides access to essential relationships, professional development, and tailored resources for today’s leaders. To learn more about Executive Membership please visit, Executive (theiia.org).
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