An internal auditor is a company employee hired to provide independent and objective evaluations of its financial and ...

The Committee of Sponsoring Organizations of the Treadway Commission released a new paper Wednesday on uniting COSO’s enterprise risk management framework with “agile” practices in internal auditing ...

An audit of the decade-old nonprofit group that manages the Clark County Fairgrounds presents a mixed bag, showing that while the organization is successfully making money, more could be done to ...

An audit of management performance with regard to external strategies helps you identify problem areas and lets you correct strategic approaches that are not effective. An assessment of the external ...

Estimates in accounting aren’t new, but they’re having a bigger impact on earnings than ever before, thanks in part to recent updates to standards for credit losses, leases, and revenue recognition, ...

Gooch, Chairman, President and CEO of Community Trust Bancorp, Inc., is pleased to announce that Tracy A. Wesley has been ...

The audit community’s adoption of electronic working papers to encourage collaboration has had an unintended consequence of creating dark data. That is, data trapped within these new documents, making ...

Before you can begin, though, you need to determine if there is enough available data for an audit, cautions Juliette Gust, President of Ethics Suite, and author of the chapter “Auditing the ...