Accounting firms are fighting SEC proposal to loosen the post-Enron rules that have handed them a revenue bonanza ...

A public company’s audit doesn’t run on the same rulebook as a private company’s. The firm doing the audit has to be ...

Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish objectives by ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...

From 2026, boards of UK-listed companies will be required to publicly declare whether their material controls are effective. The new ...

(the “ERM Framework”) has not been superseded by the 2013 Framework. While the ERM Framework and the 2013 Framework are intended to have different focuses, the two frameworks are designed to ...

There is a familiar ritual in Nigeria’s public finance system. The government appropriates money, ministries and agencies spend it, accountants ...

The University of New Orleans failed to maintain an effective internal audit function and did not fully comply with financial reporting standards, according to a recent audit conducted as part of the ...

Joint Munitions Command received Internal Review support from Army Sustainment Command since the two commands stood-up in October 2006. A memorandum of understanding governed matrix support provided ...

ROCK ISLAND ARSENAL, Ill. – Did you know that the Army gets audited? Well, they do, and it’s for the same reason any large organization might - to ensure accountability and transparency, to improve ...

The past year has made it clear that many of the fundamental changes to organizations that were brought on by the pandemic are here for the long haul. The impacts of widespread remote work, ...