The internal audit: It’s a necessary part of conducting business that, done right, can at once assess operations, identify areas for improvement, manage risks and help maintain compliance. Now more ...

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 ...

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.

As part of its fraud prevention program, the American Institute of CPAs has expanded its portfolio of resources for audit committees with new guides on understanding management override of internal ...

As the economies in Poland and the region become ever more diverse and sophisticated, audit committees face increasing challenges in helping listed companies to manage risk, maintain robust internal ...