The American Institute of CPAs has begun offering intermediate and advanced certificates to CPAs who perform “single audits” of governmental entities and grantees and audits of employee benefit plans.

What is the purpose of audit planning if the audit may not ultimately follow the carefully thought out plan? As may be inferred from Dwight D. Eisenhower’s words—”Plans are worthless, but planning is ...

One of internal audit's values is to tell management when the controls to manage risks and assure opportunities aren't working. Internal audit should have a plan for the work it will do, and by now we ...

An audit is the highest level of assurance a CPA firm can provide that the financial statements follow the generally accepted accounting principles (GAAP), or some other reasonable basis of accounting ...

Opinions expressed by Entrepreneur contributors are their own. Employee benefit plans are, by their very nature, decentralized. There are aspects of the plan that are likely to be outsourced to ...

The annual audit plan outlines the audit projects and consulting activities that will be performed by the Office of Auditing and Consulting Services for the fiscal year. The plan is prepared using a ...

For decades, auditors have faced the competing pressures of enhancing audit effectiveness while performing audits more efficiently. By investing more time—and the right procedures—in the planning ...

With a little less than a month remaining, it is still possible to complete that audit and avoid any penalties and interest that may come with missing the deadline, but there is not much time, and ...

Labor Department leadership says the update is designed to expand retirement plans’ access to highly qualified auditors and audit firms. The U.S. Department of Labor has issued new guidance for ...

A marketing plan audit is a comprehensive review used to evaluate marketing strategy, gauge return on investment and ensure meeting an organization's objectives. Simply, the audit will identify ...

Congratulations! Your IT disaster recovery planning project has reached its final stages. The previous stage was to draw up strategies for disaster recovery testing. Now it is time to map out plans ...