The debate about responsible financial reporting has not been sidelined by the COVID-19 pandemic. In fact, the future of audit—and how it should adapt to changing stakeholder demands—has only grown in ...

Tone at the top and appropriate deployment of personnel are among the most important indicators of a quality audit, according to a survey of CPA firms performed by the AICPA. The Practice Monitoring ...

Internal Audit identifies all auditable activities and relevant risk factors, and assesses their significance through an annual risk assessment, utilizing the Committee of Sponsoring Organization's ...

Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...

Why is Auditing so Important? The food industry has seen unprecedented technological advancements, significantly enhancing operational efficiency and reducing costs. More importantly, these ...

Learn why a 2026 code audit is essential for managing technical debt, improving security, and preparing for M&A.

When a position's duties have changed significantly since the last audit, the departments DHR can submit a transaction through the Request a Position Change within HCM to initiate the audit process. A ...