Internal Audit identifies all auditable activities and relevant risk factors, and assesses their significance through an annual risk assessment, utilizing the Committee of Sponsoring Organization's ...

The case underlines that identifying all auditable units through an audit universe ensures comprehensive coverage, prevents oversight, and guides resource allocation for efficient internal ...

New research performed with the help of the AICPA’s Assurance Research Advisory Group has provided new insights on ways to improve quality in group audits. The research shows that when key planning ...

With an average of more than 100 workplace fatalities occurring per week in the US alone, it is apparent that there are many opportunities to improve an organization's safety program. Audits are an ...