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 ...

Companies can use financial audit software to determine whether there are significant misstatements in their financial accounts. An audit is a legal obligation for businesses to stay out of fraud.

Earlier this summer I had the pleasure of presenting The IIA Internal Audit Foundation's newly released Vision 2035 project alongside our newly appointed chair of the Global Board of Directors, Terry ...

Technological changes are already making an impact on how auditing firms are carrying out their audits. The Center for Audit Quality and the U.S. Chamber of Commerce’s Center for Capital Markets ...

The report is the culmination of an internal audit, where the internal auditors describe what they found, provide evidence of the issues that were detected, and the corrective action that they ...