Audits are an important part of a compliance program and help monitor compliance obligations, identify non-compliance, and quantify overpayments. But, planning the audit is often just as important as ...

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 ...

Tone at the top and appropriate deployment of personnel are among the most important indicators of a quality audit, according to a survey of CPA firms performed by the AICPA. The Practice Monitoring ...

Each year, the Chief Audit Officer develops an audit plan for the University. Using a risk-based methodology, and in collaboration with University leadership, the Chief Audit Officer analyzes ...