How to Design Audit Procedures When Evidence Is Electronic. The days of handwritten ledgers and canceled paper checks largely disappeared with the 20th century. Today's auditor inspects, examines ...

THE ASB ISSUED AN EXPOSURE DRAFT designed to expand audit procedures to address material financial statement fraud. Comments on the proposed changes are due by May 31, 2002. THE ED EMPHASIZES ...

A semi-annual or annual internal audit allows you to gauge the effectiveness of your business's internal control system. Unlike an external audit, which focuses on determining whether financial ...

Any business that uses assets should hold a regular asset inventory audit in order to track important data like the number, condition, and location of all assets. The audit is a cost-effective method ...

The report is the culmination of an internal audit, where the internal auditors describe what they found, provide evidence of the issues that were detected, and the corrective action that they ...

An organization that is well-prepared for such an audit will make the process less stressful and time-consuming for everyone involved. Safety audits are a great way to ensure that an organization ...

Auditors are supposed to keep businesses honest, but how much regulation is the optimum for the auditors – and how onerous and punitive should the enforcement regime be? A new consultation by the U.K.

Monique Danao is a highly experienced journalist, editor, and copywriter with an extensive background in B2B SaaS technology. Her work has been published in Forbes Advisor, Decential, Canva, 99Designs ...

The Public Company Accounting Oversight Board voted unanimously Tuesday to propose for public comment a new standard for audit confirmations, replacing an interim standard that hasn't changed for two ...

In the past, the question of how to perform auditing under SQL Server has had a simple answer: Do it yourself. But now, SQL Server 2000 has eased the burden of auditing by introducing an extensive and ...