Internal audit activities have been expanded worldwide in order to protect local government organizations and, in particular, municipalities. Although several previous studies have examined internal ...
Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...
Eight standards rolled out in 2006 by the Auditing Standards Board are sparking a cultural shift for auditors. The standards—Statement on Auditing Standards nos. 104–111—are designed to enhance ...
Risk-based audit needs a reset to enterprise risk and value auditing. When I became a chief audit executive (CAE) for the first time in 1990, I determined a risk-based approach was inadequate. A ...
Internal Audit assesses each department’s control environment and compliance with regulations. We provide recommendations and suggestions to improve the overall efficiency and effectiveness of ...
Audit software provider AuditFile and business publishers John Wiley & Sons have jointly released a new version of AuditFile’s cloud-based audit program and automation solution. Wiley Advantage Audit ...
The Office of Audit, Enterprise Risk and Operational Excellence offers both ERM and IA services. While ERM and IA serve distinct roles, they are mutually reinforcing. ERM provides a framework to ...
Testing payroll during an audit can be a tedious manual process, the kind of grunt work that has long been viewed as the “dues” paid by young auditors before they advance in their careers. Recently, ...
PHOENIX — Arizona Gov. Katie Hobbs is urging state Superintendent of Public Instruction Tom Horne to reconsider his decision to use risk-based auditing to dissipate a hefty backlog of empowerment ...
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