A growing number of U.S. hospitals are breaching contractual obligations with their banks, highlighting the need for greater internal audit controls that can flag such issues and stop a problem from ...

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 ...

The coronavirus pandemic has raised a number of questions about how to properly audit financial statements when internal controls have changed due to dramatic changes in an entity’s business volume ...

This policy establishes a framework for a system of internal controls and communicates the university’s internal control objectives. The university’s internal control program is a system of ...

Are you an auditor engaged to audit an entity that is less complex? If so, you may wonder why you spend time on the audit evaluating internal control. This may seem like an exercise that is much more ...

As part of a financial statement audit, auditors are required to obtain an understanding of a company's internal control system. Internal control is an interconnected web of policies, procedures, ...

The mission of the College of Environmental Science and Forestry is to advance knowledge and skills, while promoting the leadership necessary for the stewardship of both the natural and designed ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. When people hear the term internal controls, they often ...

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 ...

With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more expensive and troublesome than it is worth. While a small ...

Abstract: From seismic analysis to reservoir modeling, geological and geophysical data processing applications are the primary components in determining the value of an asset for oil and gas companies ...

Discover what a Certified Internal Auditor (CIA) is, how to obtain this global certification, and the career advantages it offers for internal auditors.