Internal Audit identifies all auditable activities and relevant risk factors, and assesses their significance through an annual risk assessment, utilizing the Committee of Sponsoring Organization's ...

As governments look to regulate the online world, the scrutiny of the algorithms that sit behind popular websites and apps is only going to increase. With doubts over whether self-regulation can ever ...

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 ...

If you are a small or medium-sized enterprise (SME) trying to grow, you are probably already familiar with auditing. An audit is the process of independently reviewing and verifying a company's ...

During the pandemic’s early rush to create hybrid and remote work environments, most business leaders were rightly focused on business continuity and employee safety. For many, shifting to remote work ...

Each year, the Chief Audit Officer develops an audit plan for the University. Using a risk-based methodology, and in collaboration with University leadership, the Chief Audit Officer analyzes ...