AuditWithoutWalls!

This cybersecurity report is valuable for discussing cybersecurity policy and investment, particularly in emerging markets. It underscores that cybersecurity is not only a technical issue but a vital economic imperative. The report points out that developing countries face distinct challenges in the cyber domain and calls for proactive measures to enhance these nations' cybersecurity resilience.   Kudos to Estefania Vergara-Cobos, Ph.D., for writing the report. https://lnkd.in/dgzu-mcT

Katrina Fano, CPA, MSc reiterates the value of performance auditing by Supreme Audit Institutions and advocates closer ties with Public Accounts Committees to enable appropriate attention to their performance audit findings and recommendations. https://lnkd.in/gtmJqYB5

This OECD paper examines the opportunities and challenges of cooperating between internal and external auditors in the public sector and provides examples of good practices from Supreme Audit Institutions and government internal audit bodies.   https://lnkd.in/eNTRhvyQ

Three is not enough! Scope 4 emissions (avoided emissions) for climate reporting are gaining momentum. The other three scopes (1, 2 and 3) are: "... Scope 1 emissions are from direct sources such as fuels burned to heat products or run a machine.  Scope 2 emissions are indirect footprint resulting from purchased energy used by the company such as electricity.  Scope 3 emissions refer to all other indirect emissions, such as embodied carbon of building materials and supply chain. ..." This article explains Scope 4 ---> https://lnkd.in/gVtFukhj

A helpful reminder on the five key actions internal audit leaders need to take today: "... 1. Prioritise transformation 2. Lean on technology 3. Cultivate talent 4. Adopt an innovation mindset 5. Act as a strategic partner ..."   https://lnkd.in/eiRCie63

Mars shares nine best practices for environmental, social, and governance progress and success in packaging and manufacturing operations. "... 1. Establish clear, science-based targets: 2. Lifecycle analysis and material optimization: 3. Circular economy and waste, energy minimization: 4. Supplier collaboration and sustainable Sourcing: 5. Engaging consumers and communities: 6. Consumer education on recycling: 7. Ethical work environments: 8. Transparency and regular reporting: 9. Governance structures and accountability: ..."   https://lnkd.in/gkGMcnjn

Auditors will find the comprehensive guide on corporate governance failures of 101 entities globally helpful in understanding why entities failed. Per the author, Shailesh Gohel, "...This compilation is not just a review; it's a resource to better understand the intricacies of corporate governance, the mistakes made, and the lessons we can all learn to prevent future failures..." Enjoy!

In Malaysia, the Government now requires all federal statutory bodies to set up internal audit units to enhance governance, transparency, and accountability. This requirement is an essential progression in fortifying the internal control mechanisms of public sector entities. https://lnkd.in/g-Ghb6bK

Indeed, a well-written article by Hal Garyn. https://lnkd.in/gwwwpsUr

Erika Fille Legara offers sound advice on building a career by adopting a long-term perspective, preparing for job interviews, and showcasing one's ability to solve real-world problems. https://lnkd.in/gSqBwt7K