Nigeria's PenCom has empowered Pension Fund Administrators (PFAs) to appoint external auditors and actuaries for schemes due ...

An external audit focuses on a company's performance and compliance, specifically in the areas of accounting and finance. Accounting records are commonly examined in an external audit to make sure no ...

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 strategic management process is an approach to making major decisions on your company's future direction and strategy. You identify internal strengths and weaknesses, and external threats and ...

Allentown cop Jason Krasley largely acted professionally with people he interviewed, some said he “utilized an informal ...

The changes follow updates made by the IESBA to the International Code of Ethics for Professional Accountants.

An audit is a systematic process of objectively obtaining and evaluating the accounts or financial records of a governmental, business, or other entity. Whereas some businesses rely on audits ...

Your external auditor should present findings in a way that is easy to understand, relevant and meaningful to practice administration. An external auditor will be focused on bringing findings to your ...

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 ...