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 ...

Internal audit activities have been expanded worldwide in order to protect local government organizations and, in particular, municipalities. Although several previous studies have examined internal ...

A significant proportion of firms have yet to implement new audit technologies and methods, citing poor training, lack of quality data, lack of systems access and lack of funds as the primary reasons.

This concentration equips students with skills and tools required to examine and evaluate an organization's information technology infrastructure, policies and operations. It focuses on the process of ...

The recent observations of the chairman of National Financial Reporting Authority (NFRA) that the “audit panel of companies cannot escape blame by citing audit failures” has shifted the spotlight from ...