The widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, the ...

ROSEMONT, ILL. — More than a dozen corporate IT auditors attending a conference here last week said they’re struggling mightily to document the controls used within their IT departments in time to ...

SARBANES-OXLEY REQUIRES MANAGEMENT to include an assessment of internal controls over financial reporting, using a suitable framework, in the annual report. While a number of frameworks are available, ...