Whether an organization's risk management function is focused on traditional insurable risks or broader enterprise-wide risk management, an audit of the risk management function should be among the first priorities for a chief audit executive.           

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The consequences of a cyber-attack, including a hit to reputation, lost customers, diminished credibility, repairing the damage, just to name a few, are such that companies will do everything they can to defend against them.           

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Increasingly, fraud experts consider many high-profile cases of corporate wrongdoing not just to be a breakdown in the control structure of the organization, but also a failing of the company's culture.           

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As IT auditors, we've audited mainframes, servers, applications and many other IT devices/systems for years and have become proficient in determining the reasonable effectiveness of a company's suite of controls to safeguard them.           

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We love our national holidays and, with a little help from Twitter, those lesser known, quirky commemoratives like national doughnut day, national left-handers day, and national roller-coaster day are making their way into our collective awareness.           

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