The Securities and Exchange Commission (SEC) requires public companies to issue financial statements. Before these statements become available to investors and the public, they need to undergo an ...

Projects often entail a significant investment of capital and employee time. If the project goes off track, with missed milestones or a ballooning budget, many businesses choose to conduct a project ...

Although external and forensic auditors often hold similar qualifications — typically as certified public accountants — and share a common understanding of foundational concepts like sampling, ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Depending on when your fiscal year-end is, your company may ...

Washington (July 30, 2003) -- The Public Company Accounting Oversight Board asked for, and received an earful of conflicting recommendations from accounting industry representatives who offered ...

With interactions between audit committees and external auditors a focus of a steady stream of news recently, a new tool has been developed to assist audit committees in annual evaluations of external ...

The University at Buffalo may need to contract with an external audit firm and/or may be the subject of an external audit. In situations involving non-UB auditors, the Director of Internal Audit is ...

Academic research in internal audit provides best practices and pertinent information for external and internal auditors. Below, we summarize recent internal audit research from leading academic ...

EXTERNAL auditors can report offences to the authorities, even without communicating such to the audit committee, directors or any organ of a company, according to the Nigerian Code of Corporate ...

Business owners often spend copious amounts of time managing their company's financial information. Accounting is the primary tool for recording, reporting and analyzing financial information.

The University at Buffalo fully cooperates with and assists external auditors and investigators. The UB Internal Audit Office is the designated point of contact and coordinates external audit activity ...