Most companies, big and small, are subject to an audit at some point. Auditors can focus on one or more areas, such as your financial statements, compliance, tax information or business operations.

Control testing has typically been run out of a bank s internal audit group, the Sarbanes-Oxley compliance team, a centralized control testing unit, or all of the above. Rarely has it been coordinated ...

THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

Financial statements comprise three important written records: the cash flow statement, the income statement and the balance sheet. Companies furnish financial statements to provide information on ...

What if audit stopped looking backward and started shaping the future? Ditch the checklists — real risk leadership starts with trust, not control. What happens when audit stops guarding the past and ...

For organisations working towards SOC 2, penetration testing is often one of the more visible and scrutinised components of ...