The recently released audit from the Office of Internal Audit at the Oklahoma Agricultural and Mechanical Colleges Board of Regents has revealed significant financial mismanagement of ...

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 ...

After more than 10 years of sounding alarms about the dangers of having internal audit report administratively to the chief financial officer, I must grudgingly concede my warnings have fallen on deaf ...

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 ...