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 ...

Altamonte Springs, Fla. (May 27, 2004) -- An overwhelming majority (92 percent) of internal auditors have identified gaps in their organization’s internal controls framework, according to a survey by ...

Naysayers are often unpopular, for obvious reasons. Sometimes, though, they're the only thing standing between a group of people and a disastrous decision. "Consistent with this notion, job postings ...

After several years of sluggish activity, the public markets are showing renewed momentum, from traditional initial public offerings (IPOs) to mergers with special purpose acquisition companies (SPAC) ...

This section covers the basics of internal auditing, including the role of internal auditors, ethical practices, and risk management principles. You’ll also learn about fraud detection and the IIA ...

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. When people hear the term internal controls, they often ...