The report is the culmination of an internal audit, where the internal auditors describe what they found, provide evidence of the issues that were detected, and the corrective action that they ...

New, large-scale regulatory obligations such as the Securities and Exchange Commission’s pending climate disclosure rule will open organizations up to a number of new risks, including regulatory ...

A semi-annual or annual internal audit allows you to gauge the effectiveness of your business's internal control system. Unlike an external audit, which focuses on determining whether financial ...

Internal auditors at North Dakota State University and the University of North Dakota will no longer report to presidents at the campuses they audit. It's one change the state Board of Higher ...

Amid the growing momentum toward increased organizational disclosure of environmental, social, and governance (ESG) information, internal audit has a pivotal role to play in driving organizational ...

Internal auditors are facing a heightened risk of fraud at organizations as schemes change and internal controls weaken over ...

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 ...

Institute of Internal Auditors president and CEO Anthony Pugliese speaking at the IIA’s General Audit Management conference in Las Vegas Internal auditors are reporting more cuts in their staffing and ...

Internal auditors are a company's financial watchdogs. Their task is to objectively examine a company's financial documents and review the operating procedures independent of management. When internal ...

Boards and audit committees now expect defensible, evidence-based insight into emerging risks and assurance gaps, not ...

The Foreign Corrupt Practices Act (FCPA) (15 U.S.C. § 78dd-1 et seq.) is a federal anti-bribery law that makes it unlawful for certain people to pay foreign government officials in order to conduct ...

An annual audit of the Department of Homeland Security’s (DHS) consolidated financial statements and internal control over financial reporting has been carried out by the independent public accounting ...