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 ...

Auditing your records management process ensures that your business meets legal and regulatory requirements. The process also provides a window into the effectiveness of your operations. Whether an ...

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 evolving, risk-based approach to audit firm quality management is consistent with a trend that has become well established in the accounting profession. Over the past 15 years or so, leaders of ...

The Public Company Accounting Oversight Board’s recently proposed rules on auditing accounting estimates and using the work of specialists indicate the PCAOB wants auditors to view management bias ...