The widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, the ...

The audit will assess FAA's identification and mitigation of security risks in STARS and determine whether its contingency planning limits the effects caused by the loss of STARS operations at large ...

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 ...

Audits are an important part of business. Cash audits check that money has been handled properly, and performance audits ascertain whether employees are doing their jobs properly. Corporations are ...

In the early days of computers, many people were suspicious of their ability to replace human beings performing complex tasks. The first business software applications were mostly in the domain of ...