The Securities and Exchange Commission (SEC) requires public companies to issue financial statements. Before these statements become available to investors and the public, they need to undergo an ...

An organization that is well-prepared for such an audit will make the process less stressful and time-consuming for everyone involved. Safety audits are a great way to ensure that an organization ...

An audit of management performance with regard to external strategies helps you identify problem areas and lets you correct strategic approaches that are not effective. An assessment of the external ...

The University at Buffalo fully cooperates with and assists external auditors and investigators. The UB Internal Audit Office is the designated point of contact and coordinates external audit activity ...

New research performed with the help of the AICPA’s Assurance Research Advisory Group has provided new insights on ways to improve quality in group audits. The research shows that when key planning ...

An audit is an inspection of a company's accounting records, usually done by an independent certified public accountant. Audits are performed in an effort to determine whether a business is ...

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 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 ...