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 ...

A small business's internal control system can only be as strong as the rules, policies and procedures put in place to detect fraud, waste or abuse and protect its financial and physical assets.

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 ...

Your institution does not have access to this book on JSTOR. Try searching on JSTOR for other items related to this book. https://doi.org/10.2307/j.ctvj4sxjm.2 https ...

The Institute of Internal Auditors' new practice guide for internal auditing shares some good insights, but falls short in a few areas. The Institute of Internal Auditors (IIA) has published a new ...