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 ...

A small business's internal control system can only be as strong as the rules, policies and procedures put in place to detect fraud, waste or abuse and protect its financial and physical assets.

The University at Buffalo fully cooperates with and assists external auditors and investigators. The UB Internal Audit Office is the designated point of contact and coordinates external audit activity ...

The report suggests accountancy professional’s role in enhancing sustainability data governance for environmental narratives.

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 ...

Public accounting firms love to land new audit clients and keep their current audit clients happy. After all, acquiring new business and retaining it is the key to growth. But revenue growth can cause ...

The auditing standard, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements, addresses both the work required to audit internal control ...

The audit will assess FAA's identification and mitigation of security risks in STARS and determine whether its contingency planning limits the effects caused by the loss of STARS operations at large ...

A forensic audit of spending and actions taken by former Atlanta Chief Financial Officer Jim Beard found the city had insufficient policies to control spending of top-level executives. It also says ...