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 ...

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 ...

A small business's internal control system can only be as strong as the rules, policies and procedures put in place to detect fraud, waste or abuse and protect its financial and physical assets.

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 ...

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 ...

The IT Governance Institute (ITGI) has released an incremental update 4.1 of the Control Objectives for Information and Related Technology (COBIT) IT governance framework. The release of COBIT 4.1 is ...

Whenever foreign investors want to figure out whether internal control exists and is sufficient in their Chinese subsidiaries, an internal control review (ICR) might be the best and very first step to ...

Based upon input from the Internal Audit Committee, executive management, and the UT System Audit Office, an annual audit plan is developed that contains the scheduled projects for the upcoming fiscal ...

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 ...