The Information Systems Audit and Control Association has released the third edition of its book IT Control Objectives for Sarbanes-Oxley to help information technology professionals focus on ...

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 ...

CAL FED’S INTERNAL AUDITORS MONITOR THE COMPANY’S risk profile and play a key role in identifying areas for risk management. Understanding the business operations can make the auditors a catalyst for ...

Payroll expense is the sum total of all compensation that a business must pay to its employees for a set period or on a given date. Payroll is one of the biggest expenses incurred by a business, which ...

Brian Christensen, in an article in Corporate Compliance Insights (CCI) entitled “The Updated COSO Framework: Time for a Fresh Look at Internal Control”, said that the updated 2013 COSO Framework ...

THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

Small, privately held businesses that warehouse inventory in an onsite or offsite location typically conduct an annual internal inventory audit. While procedures for counting and valuing inventories ...

Internal Audit and CISOs rarely complain about a lack of systems. On paper, most large enterprises have done “the right things” for identity: they have Identity Governance and Administration (IGA) in ...

The Institute of Internal Auditors' new practice guide for internal auditing shares some good insights, but falls short in a few areas. The Institute of Internal Auditors (IIA) has published a new ...

The United States Office of Management and Budget (“OMB”) recently issued a Compliance Supplement for 2019 that includes, for the first time, audit objectives for colleges and universities concerning ...

Monique Danao is a highly experienced journalist, editor, and copywriter with an extensive background in B2B SaaS technology. Her work has been published in Forbes Advisor, Decential, Canva, 99Designs ...

According to the Definition of Internal Auditing in The Institute of Internal Auditors (IIA) International Professional Practices Framework (IPPF), internal auditing is an independent, objective ...