From 2026, boards of UK-listed companies will be required to publicly declare whether their material controls are effective. The new ...
A public company’s audit doesn’t run on the same rulebook as a private company’s. The firm doing the audit has to be ...
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 ...
Audits are a regular part of corporate life. Given the importance of IT resources to business continuity, audits ensure they're functioning as they should. Among the audit metrics used to measure IT ...
The past year has made it clear that many of the fundamental changes to organizations that were brought on by the pandemic are here for the long haul. The impacts of widespread remote work, ...
Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...
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