Proposed changes to guidance followed by internal auditors include a new mission statement and a set of 12 core principles that highlight what effective internal auditing looks like in practice. The ...

Conducting audits of U.S. elections should be a routine practice, the same way audits are a routine practice in the business community and other fields of society. Such audits are necessary to ensure ...

IMGCAP(1)]For publicly traded companies, the audit process is among the more arduous and mundane of all corporate responsibilities. Processing Content It claims the precious time and attention of ...

The Institute of Internal Auditors' new practice guide for internal auditing shares some good insights, but falls short in a few areas. The Institute of Internal Auditors (IIA) has published a new ...

Auditors are expected to comply with the requirements in AU-C Section 240, Consideration of Fraud in a Financial Statement Audit, in conducting financial statement audits. As academics who perform ...

If your organization is practicing agile internal auditing, is it practicing big A Agile or little a agile? Because there's a big difference between the two. I started talking about an agile internal ...