IN BRIEF In the course of fulfilling its mandate to protect investors, the PCAOB has conducted inspections of public firm ...

Abstract: The objective of this research is to explore and identify the factors that impact the maturity of the internal audit function (IAF). Internal auditing plays a crucial role in modern ...

IN BRIEF Public company auditing is a complex and challenging area of accounting practice. The following revisits the authors ...

The nominee for Korea's top audit post said Monday that he would consider revamping units responsible for investigating ...

The audit uncovered large-scale mismatches and non-compliance in GST filings and payments. It highlights risks from ineligible ITC, return gaps, and weak departmental ...

Discover what a Certified Internal Auditor (CIA) is, how to obtain this global certification, and the career advantages it offers for internal auditors.

Passing the Certified Internal Auditor exam can open doors to better pay, prestigious job titles, and long-term career growth. But let’s face it—the Certified Internal Auditor exam is tough. The ...

Internal audit plays a vital role in the corporate governance process. The perceived poor internal audit practices, mainly caused by a lack of independence, have resulted in sound corporate governance ...

This Annual Review ("Review") covers significant developments in federal securities law and regulation during 2024. The Review is divided into three sections: regulatory actions, accounting statements ...