With the wave of financial scandals hitting the economy, audit committees are facing enhanced scrutiny from investors and the media. In this environment, the challenges facing the audit committee are ...

Despite pandemic-related concerns about the ability of auditors to work effectively, 98% of audit committee members said in a new survey that audit quality either increased (32%) or stayed the same ...

The University of Texas at San Antonio Internal Audit Committee is an essential part of the risk management and internal control infrastructure of the University and The University of Texas System.

The University of Texas at San Antonio Internal Audit Committee is an essential part of the risk management and internal control infrastructure of the University and The University of Texas System.

SEC Chief Accountant Paul Munter has posted a new Statement. What’s on his mind? Apparently, he is disturbed that, in recent inspections of audits, the PCAOB has reported a “troubling” increase in ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...

Just as Sarbanes-Oxley compliance reshaped corporate governance for public companies, QC 1000 is designed to ensure that ...

The External Audit Committee (EAC) has three members, all of whom are independent of the IMF and its Executive Board. The EAC reports to the Board of Governors and is responsible for the oversight of ...

Academic research in internal audit provides best practices and pertinent information for external and internal auditors. Below, we summarize recent internal audit research from leading academic ...

The Public Company Accounting Oversight Board released the third in a series of staff questions and answers to help auditors and issuers in the implementation of PCAOB Auditing Standard No. 2, ...

The Connecticut Health Insurance Exchange, known as Access Health CT, was not following established procedures with invoices, purchase orders, bid quotations and credit card use, a recent audit shows.