This course provides an introduction to the requirements of internal auditing described in the international standard ISO 19011. Frequent opportunities to practise key steps are provided through role ...

The debate about responsible financial reporting has not been sidelined by the COVID-19 pandemic. In fact, the future of audit—and how it should adapt to changing stakeholder demands—has only grown in ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

IN BRIEF Public company auditing is a complex and challenging area of accounting practice. The following revisits the authors ...

Academic research in internal audit provides best practices and pertinent information for external and internal auditors. Below, we summarize recent internal audit research from leading academic ...