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 ...

Despite a very uncertain economic climate, investors can at least feel confident that audited financial reports are more reliable, thanks to the spread of international standards. A study led by a ...

Audit quality denotes the degree to which an audit provides assurance that companies’ financial reports are free from material misstatement. It underpins investor confidence, influences cost of ...

Big Data is powerful. It can also be daunting. The current data analytic landscape focuses on the use of “scripts” that can identify duplicates and quantitative outliers. Yet, there is little guidance ...

The debate about responsible financial reporting has not been sidelined by the COVID-19 pandemic. In fact, the future of audit—and how it should adapt to changing stakeholder demands—has only grown in ...

If you are a small or medium-sized enterprise (SME) trying to grow, you are probably already familiar with auditing. An audit is the process of independently reviewing and verifying a company's ...

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 ...

This concentration equips students with skills and tools required to examine and evaluate an organization's information technology infrastructure, policies and operations. It focuses on the process of ...