The coronavirus pandemic has raised a number of questions about how to properly audit financial statements when internal controls have changed due to dramatic changes in an entity’s business volume ...

A small business's internal control system can only be as strong as the rules, policies and procedures put in place to detect fraud, waste or abuse and protect its financial and physical assets.

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 ...

The Army Audit Agency provides internal audit services for Army operations at all levels. Most of our work involves performance/operational audits in areas such as ...

Editor’s note: The information contained in this article is specific to the auditing and assurance landscape on or about the date it was authored, including references to Generally Accepted Auditing ...

Audits provide small businesses with third-party opinions on business or financial operations. A common type of audit in business is the financial audit. Business owners use public accounting firms or ...