The audit will assess FAA's identification and mitigation of security risks in STARS and determine whether its contingency planning limits the effects caused by the loss of STARS operations at large ...

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 ...

The coronavirus pandemic has raised a number of questions about how to properly audit financial statements when internal controls have changed due to dramatic changes in an entity’s business volume ...

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.

Diana Shaw of Wiley Rein LLP discusses a recent Department of Defense Office of Inspector General audit that identified weaknesses in the vetting process for organizations conducting cybersecurity ...