It automates evidence collection application-wide, learns from control history and continuously maps user behavior against ...

Audit continues its need to mature. Changes in professional standards, technological innovation, evolving compliance and regulatory requirements, and an increasing competitive environment are forcing ...

The COVID-19 crisis creates heightened risk of improper financial reporting. Audit committees can and should take steps to help prevent such frauds. Audit Committees should maintain the appropriate ...

THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

Operational changes, remote procedures, and new risks associated with the coronavirus pandemic have made the audit environment much different than it was in the days before COVID-19. George Botic, ...

Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish objectives by ...

A small business's internal control system can only be as strong as the rules, policies and procedures put in place to detect fraud, waste or abuse and protect its financial and physical assets.

With advances in technology, changes in the legal landscape and increased concern about environmental issues, companies must take care that their actions do not endanger the environment or fail to ...