As governments look to regulate the online world, the scrutiny of the algorithms that sit behind popular websites and apps is only going to increase. With doubts over whether self-regulation can ever ...

Auditing is not restricted to financial institutions and quality systems. Any organization or process can be audited to determine adherence to processes and procedures. An audit of staffing procedures ...

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 ...

Internal Audit identifies all auditable activities and relevant risk factors, and assesses their significance through an annual risk assessment, utilizing the Committee of Sponsoring Organization's ...

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 ...

For years, auditors have used interviews and workshops to conduct successful company assessments. As more businesses become digitised, auditors need to blend traditional techniques with a more ...

Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...

Auditing is yet another sector where cognitive technologies can provide substantial value. While most of the audit profession is exploring the implementation of cognitive technologies, human auditors ...

The pandemic has taught auditors that they can do their work remotely. By now, most audit teams have made changes to how they audit, and hopefully, when they make those changes, they are considering ...

Each year, the Chief Audit Officer develops an audit plan for the University. Using a risk-based methodology, and in collaboration with University leadership, the Chief Audit Officer analyzes ...