Whether your firm is small or one of the largest organizations in the country, it pays to develop and maintain a strategic audit plan, according to Lorin Venable, CPA, CGMA. As assistant inspector ...

Internal audits serve various purposes. Some audits assess compliance with laws and regulations. Others measure compliance with the organization's internal policies and procedures, or the risk and ...

In an era of rapid technological disruptions, many professions face existential questions. Internal audit is no exception. With artificial intelligence reshaping business processes, some wonder ...

The new audit risk standards require the auditor to understand and respond to risks of material misstatement, whether due to errors or fraud. In reaching that understanding, auditors should identify ...