The Institute of Internal Auditors has stopped most of its in-person activities, including training, during the COVID-19 pandemic and will instead do online testing on a temporary basis for its ...

Discover how attribute sampling enhances audit accuracy by evaluating internal controls and analyzing population traits, streamlining auditing procedures efficiently.

This section covers the basics of internal auditing, including the role of internal auditors, ethical practices, and risk management principles. You’ll also learn about fraud detection and the IIA ...

Passing the Certified Internal Auditor exam can open doors to better pay, prestigious job titles, and long-term career growth. But let’s face it—the Certified Internal Auditor exam is tough. The ...

In today's ever-expanding risk environment, institutions need to be responsive in their internal audit program's ongoing design. As noted in interagency guidance, the board and senior management are ...

Although only public companies are required to have documented processes that identify internal controls, all companies could benefit from following a similar approach. “What company wouldn’t want to ...

The SEC s recently issued proxy disclosure rules provide chief audit executives with opportunities to help companies improve their governance and risk management practices, according to the Institute ...

Under Section 3001 of the Patient Protection and Affordable Care Act, Medicare established the VBP program. Beginning Oct. 1, 2012, hospitals are paid not only for the volume of services performed, ...

Most companies, big and small, are subject to an audit at some point. Auditors can focus on one or more areas, such as your financial statements, compliance, tax information or business operations.

The sales and collections cycle in a business refers to the set of processes that begin when a customer purchases goods or services and ends when your business receives payment in full. As part of the ...