To assist program managers with these efforts, the GAO developed this technical appendix, which supplements and complements ...

Are you an auditor engaged to audit an entity that is less complex? If so, you may wonder why you spend time on the audit evaluating internal control. This may seem like an exercise that is much more ...

SARBANES-OXLEY REQUIRES MANAGEMENT to include an assessment of internal controls over financial reporting, using a suitable framework, in the annual report. While a number of frameworks are available, ...

Companies use static budgets for a variety of reasons. Static budgets help companies plan for their future activities. Companies anticipate their future activities to determine the number of employees ...