The International Auditing and Assurance Standards Board has revised the international standards requiring management to provide auditors with a clear written statement that auditors have received all ...

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 ...

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 ...

Compliance and regulations are an increasingly important factor in business processes and operations. In addition to introducing good quality control, these standards demand proven, documented, ...

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 ...

One of internal audit's values is to tell management when the controls to manage risks and assure opportunities aren't working. Internal audit should have a plan for the work it will do, and by now we ...

An risk management audit function is required to ensure sensitive data and valuable assets are appropriately safeguarded. Take a hard look at who has access to sensitive data and whether those ...