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 ...

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 ...

Whether your firm is small or one of the largest organizations in the country, it pays to develop and maintain a strategic audit plan, according to Lorin Venable, CPA, CGMA. As assistant inspector ...

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 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.

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 ...

Auditors at the Office of Public Accountability will set their sights on the practice of hiring workers at salaries “above-step” or over typical starting pay in the government of Guam, compliance with ...