According to the Definition of Internal Auditing in The Institute of Internal Auditors (IIA) International Professional Practices Framework (IPPF), internal auditing is an independent, objective ...

Specialized programs that perform a variety of audit functions, such as sampling databases and generating confirmation letters to customers and vendors. It can ...

No matter what internal audit gets called to do, there will always be a cadre of misguided executives and board members who ...

When a company first goes into business, it chooses the yearly reporting period for tax purposes. Fiscal auditing periods may start during any month. For example, perhaps your employer has a fiscal ...

A record of transactions in an information system that provides verification of the activity of the system. The simplest audit trail is the transaction itself. If a person's salary is increased, the ...