Blog
Is the Board Governing the Future or Reviewing the Past?
Boards receive more risk information than ever. Risk dashboards track current exposures. Committee papers explain incidents and control weaknesses. Audit reports identify findings. Key risk
Culture Leaves Evidence: What Organisational Behaviour Can Reveal About Risk
Culture is often described in terms that are difficult to test. Organisations talk about openness, accountability, integrity, challenge and speaking up. Employee surveys measure perceptions.
When Evidence Can Be Manufactured: Can Your Control Environment Still Be Trusted?
Most organisations rarely stop to consider why their control environment works. The answer is deceptively simple: decisions are built on evidence that is assumed to
Who Owns the Gaps? ERM, Accountability and the Fragmented Risk Landscape
Dependency and assurance both lead to the same difficult question: who is accountable when risk sits across several teams, systems, suppliers and controls at once?
When Annual Assurance Is Not Enough: The Case for Continuous Control Confidence
For many firms, assurance still follows a familiar rhythm, with controls tested, risks assessed, audit plans delivered, issues reported and remediation tracked. Boards and senior
