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The Impact Of Enterprise Risk Management On The Internal Audit Function, Mark S. Beasley, Richard Clune, Dana Hermanson
The Impact Of Enterprise Risk Management On The Internal Audit Function, Mark S. Beasley, Richard Clune, Dana Hermanson
Faculty and Research Publications
This exploratory study provides evidence about factors associated with the overall impact of enterprise risk management (ERM) on the internal audit function’s activities. Based on responses from 122 organizations in several countries, we find that ERM has the greatest impact on internal audit’s activities when (a) the organization’s ERM process is more completely in place, (b) the CFO and audit committee have called for greater internal audit activity related to ERM, (c) the chief audit executive’s (CAE) tenure is longer, (d) the organization is in the banking industry or is an educational institution, and (e) the internal audit function has …
Journey To The Center Of The Core: Computers And The Internet In The Core Curriculum, Jorge Pérez, Meg C. Murray
Journey To The Center Of The Core: Computers And The Internet In The Core Curriculum, Jorge Pérez, Meg C. Murray
Faculty and Research Publications
Computers, digitalization and the Internet have transformed modern society. Commerce, education, communication and socialization will never be the same. Surprisingly, many universities do not require a computing course in the core curriculum. Critical information technology (IT) competencies are often taken for granted, to the detriment of students who lack computing and Internet skills. This paper describes an initiative undertaken by a computer science and information systems department to assess and remediate IT skills needed by all university students, regardless of major. The project is evolving along several dimensions: identification of discipline-independent IT competencies, assessment of IT skills among current and …