When a position's duties have changed significantly since the last audit, the departments DHR can submit a transaction through the Request a Position Change within HCM to initiate the audit process. A ...

The Covid-19 pandemic has forced companies to make significant changes to their internal audit processes and how they prepare for external auditors to review their financial statements. A recent ...

An audit is a detailed scrutiny, analysis and verification of the accounting records, transactions and transaction documents of a business or an organization. The audit process involves the physical ...

An external audit focuses on a company's performance and compliance, specifically in the areas of accounting and finance. Accounting records are commonly examined in an external audit to make sure no ...

Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...

In the November 2012 issue of EHS Today, I introduced the concept of the safety sweep audit as a supplemental tool for the detailed safety inspection mechanism commonly used in industry. The article ...