On the Frontlines: Is it ICnFN or ICx for Nonfinancial Reporting?

Internal auditors are familiar with auditing internal controls over nonfinancial reporting, but what about nonfinancial controls? The IIA's Timothy Berichon writes that internal auditors can provide assurance on this type of reporting, which may carry higher residual risk. Indeed, Berichon writes, internal auditors can audit and advise management about its controls over any kind of risk the organization may face.

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