Audit continues its need to mature. Changes in professional standards, technological innovation, evolving compliance and regulatory requirements, and an increasing competitive environment are forcing ...

Operational changes, remote procedures, and new risks associated with the coronavirus pandemic have made the audit environment much different than it was in the days before COVID-19. George Botic, ...

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 ...

The Union environment ministry has put in place an environment monitoring framework comprising environment auditing through registered environment auditors (EAs) in a move aimed at enhancing the ...

IN BRIEF Public company auditing is a complex and challenging area of accounting practice. The following revisits the authors ...

With advances in technology, changes in the legal landscape and increased concern about environmental issues, companies must take care that their actions do not endanger the environment or fail to ...

Environmental audits are reviews of a company’s operations and processes to determine compliance with environmental regulations. Audits cover buildings and building sites; activities and procedures; ...

The Army continues to make deliberate, measurable progress in strengthening financial stewardship, improving auditability, and modernizing its ...