The widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, the ...

A small business's internal control system can only be as strong as the rules, policies and procedures put in place to detect fraud, waste or abuse and protect its financial and physical assets.

A coalition of UK digital regulators is calling for views on algorithmic processing and auditing to help streamline and shape the regulators’ collective work going forward, as well as identify further ...

No matter what internal audit gets called to do, there will always be a cadre of misguided executives and board members who ...