Discover what auditing evidence is and learn its characteristics. See examples of how auditing evidence ensures financial ...

Companies, government agencies and nonprofit organizations use auditing practices to manage compliance with internal controls. For example, an auditor looks for inconsistencies in financial records.

Every company like to believe that its employees and management are above reproach and would never do something to harm the organization. However, it is also a wise business move to have systems in ...

The Institute of Internal Auditors has introduced a new framework for the professional development of internal auditors. The IIA’s Internal Audit Competency Framework offers career advancement advice ...

Discover how internal auditors use financial management concepts like inventory, cash, and capital management to assess efficiency and mitigate financial ...

A little less than a year ago, the L.A. County Auditor/Controller released a scathing audit of LAHSA's financial practices. I've detailed the results of the audit in several previous columns, but the ...

Standard-setters believe high-quality internal audit functions (IAFs) serve as a key resource to audit committees for monitoring senior management. However, regulators do not enforce IAF quality or ...

For the last two years I've had the opportunity to represent the incredible men and women of the internal audit profession. You don't often read about the invaluable contributions that internal ...

A local civic activist is calling for Arlington to improve its internal financial auditing, lest more spending snafus fall through the cracks. Suzanne Smith Sundberg, a member of the Arlington County ...