"You have power over your mind—not outside events. Realize this, and you will find strength." -Marcus Aurelius This quote highlights the importance of focusing on what we can control—our thoughts, ...

If, through an internal financial audit, issues are uncovered or the information a company is able to provide is not the specific, higher-level information needed, it will delay the audit process, ...

The Association of Chartered Certified Accountants (ACCA) and The Institute of Internal Auditors’ (IIA) Internal Audit Foundation have produced a report emphasising the importance of internal control ...

The mission of the College of Environmental Science and Forestry is to advance knowledge and skills, while promoting the leadership necessary for the stewardship of both the natural and designed ...

For many organizations, the coronavirus pandemic has led to significant changes in day-to-day operations, working environments, and internal controls. SEC Deputy Chief Accountant Diana Stoltzfus ...

As organizations race to achieve outsized benefits from artificial intelligence (AI), CFOs must address a frequently overlooked driver of optimal AI returns: internal control structures. AI risk ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...