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 Case Western Reserve’s Board of Trustees and management place assets at risk to achieve established priorities and goals. A key function of the Office of Internal Audit Services is to understand, ...

An audit is the highest level of assurance a CPA firm can provide that the financial statements follow the generally accepted accounting principles (GAAP), or some other reasonable basis of accounting ...

Investors, business owners, management and company employees rely on valid accounting methods for the stability of investments and an accurate assessment of the overall company health. All companies, ...

Whether your firm is small or one of the largest organizations in the country, it pays to develop and maintain a strategic audit plan, according to Lorin Venable, CPA, CGMA. As assistant inspector ...

The American Institute of CPAs has begun offering intermediate and advanced certificates to CPAs who perform “single audits” of governmental entities and grantees and audits of employee benefit plans.

The annual audit plan outlines the audit projects and consulting activities that will be performed by the Office of Auditing and Consulting Services for the fiscal year. The plan is prepared using a ...

Are only the largest retirement plans audited? The truth is that plans of any size can be audited by the IRS and the DOL. Your plan could be selected for a random audit, or as a result of IRS datasets ...

The American Institute of CPAs is pushing to improve the quality of employee benefit plan audits, in part by discouraging unqualified firms from offering the service, in advance of an upcoming report ...