Are you an auditor engaged to audit an entity that is less complex? If so, you may wonder why you spend time on the audit evaluating internal control. This may seem like an exercise that is much more ...

When drafting Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, the AICPA Auditing Standards Board (ASB) ...

If you don't have time to do it right, when are you going to have time to do it over? Consistent performance increases the reliability of operating transactions. Accounting operations are considered ...

Discover the role of independent auditors in protecting investors, enhancing company processes, and ensuring accurate ...

For the last two years I've had the opportunity to represent the incredible men and women of the internal audit profession. You don't often read about the invaluable contributions that internal ...