Although internal audit, external audit, and audit committees have different roles, their duties often intersect. External auditors may use the work of internal auditors to the extent this 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 ...

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 ...

With the exception of audits that require no prior notification to be effective, such as cash counts, the units are contacted shortly before the start of any audit. An entrance conference is held to ...

In the wake of the corporate downfalls of companies like Enron and WorldCom, focus in 2011 is on auditors to find misdeeds before they hit the front page of the newspaper. Contributing to the reliance ...

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 ...

The University of Texas at San Antonio Internal Audit Committee is an essential part of the risk management and internal control infrastructure of the University and The University of Texas System.

Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish objectives by ...

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.

The External Audit Committee (EAC) has three members, all of whom are independent of the IMF and its Executive Board. The EAC reports to the Board of Governors and is responsible for the oversight of ...