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 ...

Protiviti's second edition of the IT Audit Benchmarking Survey analyzes some of the underlying IT audit trends and gaps evident in organizations today. In addition to data and analysis, the survey ...

Tracy Harding, CPA, was on his way to work and looking forward to completing an audit he was working on. But on the way in, he heard a news report that changed the objective of his day. A local ...

The Chief Audit Executive supports the Department by providing independent, objective assurance and advice on the adequacy and effectiveness of the design and operation of control frameworks, risk ...

The Treasury Board of Canada Policy on Internal Audit seeks to contribute to the improvement of public sector management by ensuring a strong, credible, effective and sustainable internal audit ...

Establish and maintain an adequate, effective and efficient internal control system and, consequently, gain support from the Board on the internal audit function in discharging its duties effectively ...

Even in the face of costly and embarrassing corporate security breaches, one in four companies fails to conduct any IT risk assessment. And 42% say there are areas of their information technology ...