The Information Systems Audit and Control Association has released the third edition of its book IT Control Objectives for Sarbanes-Oxley to help information technology professionals focus on ...

A semi-annual or annual internal audit allows you to gauge the effectiveness of your business's internal control system. Unlike an external audit, which focuses on determining whether financial ...

Payroll expense is the sum total of all compensation that a business must pay to its employees for a set period or on a given date. Payroll is one of the biggest expenses incurred by a business, which ...

CAL FED’S INTERNAL AUDITORS MONITOR THE COMPANY’S risk profile and play a key role in identifying areas for risk management. Understanding the business operations can make the auditors a catalyst for ...

The Public Company Accounting Oversight Board has proposed a set of significant changes in the requirements for auditing firms' quality control systems, in a major update from the earlier standards in ...

THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

Based upon input from the Internal Audit Committee, executive management, and the UT System Audit Office, an annual audit plan is developed that contains the scheduled projects for the upcoming fiscal ...

In our article of 15 July 2019, we referred to several international scandals involving companies that have been audited by the Big Four (KPMG, Deloitte, Ernst & Young and PWC) and the possibility of ...

Former Deputy Prime Minister Abdullah bin Hamad al-Attiyah was delivering opening remarks at the 7th National Conference on Internal Auditing on Sunday The work of auditors is essential in ...