The Internal Auditor

HEADNOTE Comprehensive risk assessments can enable auditors to focus antifraud efforts on areas where their organization is most...

HEADNOTE The PCAOB's Auditing Standard No. 5 enables publicly listed companies to narrow the scope of testing for...

MANY INTERNAL AUDITORS FIND THEMSELVES STEPPING OUTSIDE THEIR traditional duties to perform consulting services for senior management. And...

HEADNOTE Survey findings reveal auditors' experiences with external quality assessments. AS THE INTERNAL AUDIT PROFESSION matures, it is...

HEADNOTE A department manager gambled on weak controls and lost. ROBERT GRANT WAS THE MANAGER IN charge of...

HEADNOTE A chief audit executive considers bringing former audit all-stars back into her department. RHONDA IS THE VICE...

THE INTERNAL AUDITOR OF TODAY must possess an always-expanding tool kit of technical skills, competencies, and behavioral characteristics...

HEADNOTE To determine whether management has created a culture in which ethical behavior is encouraged, internal auditors must...

WHERE IS THE INTERNAL AUDIT PROFESSION likely to be in three years? if you asked that question back...

IMAGE ILLUSTRATION 1 FROM ITS ROOTS as a mere "checking" function, the internal audit profession has grown significantly...

HEADNOTE Auditors need to examine how their organization preserves electronic documents required as evidence in litigation. RECENT LAWS...

HEADNOTE FEI's Michael Cangemi envisions a future with simplified financial reporting and a single set of worldwide standards....

HEADNOTE Assessing organizational governance can be complicated and may involve political risk, but it should still be given...

HEADNOTE To keep abreast of potential risks, internal auditors need to monitor the status of recommended action plans....

COMPLIANCE WITH INFORMATION TECHNOLOGY (IT) policies and procedures - as well as ensuring employees are held accountable for...

AN INTERNAL AUDITOR IS among the new members appointed to the PCAOB's Standing Advisory Group for 2008. Warren...

HEADNOTE Regulatory Notes IMAGE ILLUSTRATION 1 THE U.S. PUBLIC COMPANY Accounting Oversight Board (PCAOB) has released for public...

ALTHOUGH THE NUMBER OF LAWSUITS FILED AGAINST U.S. businesses has declined in the past year, the economic stakes...

THE WORLD'S POOREST COUNTRIES SUFFER THE MOST under the yoke of corruption, Transparency International reports. Myanmar and Somalia...

AFTER SPENDING RECENT YEARS FOCUSING ON FINANcial reporting compliance, internal auditors are now being asked to cover a...