Internal auditing is an independent appraisal function that is performed in a wide variety of companies, institutions, and governments. What distinguishes internal auditors from governmental auditors ...

The Securities and Exchange Commission is proposing to limit the requirements under the Sarbanes-Oxley Act for audits of internal controls over financial reporting, making them apply to only the ...

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 ...

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 ...

The Army Audit Agency provides internal audit services for Army operations at all levels. Most of our work involves performance/operational audits in areas such as ...

Corporate governance may be defined as oversight of a corporation's policies, procedures and practices. This oversight helps to ensure that the business is operated in the best interests of the ...

Internal control is relevant to everyone in the workplace. It represents our moral responsibility to understand and comply with University policies and procedures, as well as to hold ourselves and one ...

As the cost of compliance continues to increase, risk managers are finding that collaboration across the three lines of defense can achieve an integrated risk management solution that optimizes ...

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 ...

An internal audit helps a company ensure it has the proper controls, governance and risk management processes in place, according to the Institute of Internal Auditors. By nature, it's an independent ...

Western Illinois University supports an internal auditing department as an administrative staff function and as an independent appraisal function to examine and evaluate University business or ...