Companies, government agencies and nonprofit organizations use auditing practices to manage compliance with internal controls. For example, an auditor looks for inconsistencies in financial records.

The Case Western Reserve’s Board of Trustees and management place assets at risk to achieve established priorities and goals. A key function of the Office of Internal Audit Services is to understand, ...

An audit can be an unpleasant surprise, or it can be a welcome opportunity to get your organization's affairs in order. While some audits – such as those performed by the IRS – come as a surprise, ...

In the November 2012 issue of EHS Today, I introduced the concept of the safety sweep audit as a supplemental tool for the detailed safety inspection mechanism commonly used in industry. The article ...

In the early days of computers, many people were suspicious of their ability to replace human beings performing complex tasks. The first business software applications were mostly in the domain of ...

he objective of the Sarbanes-Oxley Act of 2002 was to make registrant audit committees, corporate management and the auditing profession work together to mitigate the risk of catastrophic audit ...

Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...

Internal Audit identifies all auditable activities and relevant risk factors, and assesses their significance through an annual risk assessment, utilizing the Committee of Sponsoring Organization's ...