One of internal audit's values is to tell management when the controls to manage risks and assure opportunities aren't working. Internal audit should have a plan for the work it will do, and by now we ...

The widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, the ...

A recent report from the Department of Labor s Employee Benefit Security Administration should serve as a wake-up call for plan sponsors to make the audit process and auditor selection a high priority ...