Auditors gather evidence to formulate their judgment on financial statements and in assessing the risk factors concerning the company under audit. Examines the role played by the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) in...

It is argued that internal auditing functions are more valuable when placed higher, rather than lower, in organisational structures. An informal survey suggests that many internal auditing departments in the US, New Zealand and elsewhere in the world continue to be narrowly focused on almost...

The science and discipline of management have undergone some remarkable changes in recent years. These changes affect virtually every part of organizations, including internal auditing. One impact has been an increase in what are known as special projects conducted by internal auditors. Notes...