Since the Sarbanes-Oxley Act of 2002 and Auditing Standard No. 5 were issued, momentum continues to shift towards continuous monitoring or automation solutions. Processing Content Such systems are ...

When management at Hewlett-Packard Co. (HP) identified a concern related to the frequency and volume of manual journal entries, the company’s internal audit function initiated a dashboard to enable ...

Continuous auditing is a technology-driven auditing process in which financial reports and account data are analyzed on an ongoing basis. It is generally viewed as an alternative to more traditional ...

The Institute of Internal Auditors has released an updated look at continuous auditing, providing guidance to chief audit executives on what technologies are available for continuous auditing, and how ...

This concentration explains the process of continuous auditing from start to finish and how to perform continuous control monitoring and risk assessment in real-time. The concentration will also ...

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Quick Summary Managing audits across departments, regulations, and stakeholders can quickly become complex for modern enterprises. This guide cuts through the noise by spotlighting the top seven audit ...

The audit community’s adoption of electronic working papers to encourage collaboration has had an unintended consequence of creating dark data. That is, data trapped within these new documents, making ...

Academic research in internal audit provides best practices and pertinent information for external and internal auditors. Below, we summarize recent internal audit research from leading academic ...

Companies can use financial audit software to determine whether there are significant misstatements in their financial accounts. An audit is a legal obligation for businesses to stay out of fraud.