Why don’t we talk about cost per key control? This simple question goes to the heart of what is wrong with many current Sarbanes-Oxley Act compliance endeavors. Most companies are too tied up with ...

Many auditors have begun to turn their sights to their next group of audits: clients with 2020 fiscal year ends. The World Health Organization declared a public health emergency on Jan. 30, 2020, ...

WASHINGTON —The Securities and Exchange Commission Tuesday approved a pair of updates forwarded by the Public Company Accounting Oversight Board aimed at strengthening the general responsibilities of ...

The coronavirus pandemic has raised a number of questions about how to properly audit financial statements when internal controls have changed due to dramatic changes in an entity’s business volume ...

IN BRIEF Public company auditing is a complex and challenging area of accounting practice. The following revisits the authors ...

Discover the Institute of Internal Auditors' certifications, including CIA and CRMA. Learn about its history, mission, global reach, and benefits for professionals.