Stratified mean-per-unit sampling is a key tool used by auditors. The popularity of this statistical procedure arises from its unique ability to produce trustworthy ...

Messy Excel formulas are more than just an eyesore—they're harder to maintain. Every repeated cell reference and tangled ...

The great majority of chief audit executives acknowledge that the internal audit function at their organization needs to be improved, according to a new survey. The survey, by Ernst & Young, polled ...