Insights
Research, white papers, and articles from the team.
A living library. Cooper-Richards staff publish here on risk, controls, audit, and AI governance.
AI Governance
AI Governance for the Enterprise: Value, Boundaries, and Evidence
AI governance is not about restricting innovation. It's about ensuring organizations can adopt AI with clear accountability, defined boundaries, and evidence that controls are working.
- Article
SOX & Controls
When Internal Audit Should Be Co-Sourced (and When It Should Not)
Co-sourcing can help internal audit address specialized risks, major initiatives, and temporary resource constraints without relinquishing ownership of the audit function. The challenge is knowing what to delegate and what must remain internal.
- Article
SOX & Controls
ITGCs After Go-Live: Why the Control Environment Slips
A successful go-live is an important project milestone, but it is not the same thing as a sustainable control environment. Many control weaknesses emerge after implementation, when day-to-day operational realities begin to replace project governance.
- Research
Data & Systems
Most Data Quality Issues Are Really Control Issues
Organizations often discover data quality issues during a close, an audit, or a major system implementation. By the time the issue surfaces, the focus usually shifts to investigation and remediation. The immediate problem gets fixed, but the conditions that allowed it to occur frequently remain unchanged.