The Information Systems Audit and Control Association has released the third edition of its book IT Control Objectives for Sarbanes-Oxley to help information technology professionals focus on ...

In the early days of computers, many people were suspicious of their ability to replace human beings performing complex tasks. The first business software applications were mostly in the domain of ...

Payroll expense is the sum total of all compensation that a business must pay to its employees for a set period or on a given date. Payroll is one of the biggest expenses incurred by a business, which ...

Brian Christensen, in an article in Corporate Compliance Insights (CCI) entitled “The Updated COSO Framework: Time for a Fresh Look at Internal Control”, said that the updated 2013 COSO Framework ...

The IT Governance Institute (ITGI) has released an incremental update 4.1 of the Control Objectives for Information and Related Technology (COBIT) IT governance framework. The release of COBIT 4.1 is ...

Inaccurate or falsified financial records are bad for everyone. They are bad for investors deciding if a company is worth their money and bad for managers who make decisions based on what the accounts ...

The Army Audit Agency provides internal audit services for Army operations at all levels. Most of our work involves performance/operational audits in areas such as ...

Norchahya Ahmad, Vice President of The Institute of Internal Auditors Malaysia shares all you need to know about HR auditing, from its challenges to the impact of technology. Q What are the ...