When you hear the term audit, you may immediately think of a team of IRS officers rummaging through your files looking for discrepancies and errors in your business's tax returns. However, financial ...

Audits are an important part of a compliance program and help monitor compliance obligations, identify non-compliance, and quantify overpayments. But, planning the audit is often just as important as ...

The authors of “ Eight Habits of Highly Effective Audit Committees” (Sept. 07, page 46) have identified relevant recommendations. However, these recommendations are for an audit committee that is a ...

The student file sample is a central part of compliance audit testing. The student-specific Title IV requirements and institutional policies are tested using this group of sampled records. The new ...

Statistical output, e.g. totals or means of a target variable, are often published for subpopulations that are defined by categorical domain variables (such as categories of educational level, ...

Georgia will audit the signatures on mail-in ballot envelopes in one suburban Atlanta county, Secretary of State Brad Raffensperger (R) said Monday, a process he hopes will restore confidence in the ...

A performance review of internal audit proposals for the NSW public service has been hailed by the Institute of Internal Auditors-Australia as a model for governments throughout Australia. The NSW ...

With data breaches on the rise and India’s data protection law in force, CAs can leverage their audit expertise in cybersecurity compliance—a fast-growing, high-paying ...

"Out with the old" is a mistake commonly made by new commanders and staffs--even me as a National Guard company commander--when it comes to documents. In an effort to reduce the unnecessary clutter ...

Editor’s note: The information contained in this article is specific to the auditing and assurance landscape on or about the date it was authored, including references to Generally Accepted Auditing ...