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

The coronavirus pandemic has raised a number of questions about how to properly audit financial statements when internal controls have changed due to dramatic changes in an entity’s business volume ...

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 ...

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.