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 ...

According to the Definition of Internal Auditing in The Institute of Internal Auditors (IIA) International Professional Practices Framework (IPPF), internal auditing is an independent, objective ...

With dramatic changes in the business environment over the past few years, many internal audit departments are caught in a kind of feedback loop—eager to help steer organizations in a new direction, ...

The Institute of Internal Auditors' new practice guide for internal auditing shares some good insights, but falls short in a few areas. The Institute of Internal Auditors (IIA) has published a new ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...

Internal audits of businesses are necessary to ensure the operations are in compliance with established laws, regulations and policies. Depending on the size of the business, internal audits may be ...

Hospitals are subject to numerous state and federal laws, rules, and regulations, like all healthcare organizations. However, due to their outsized role in our nation's healthcare system, the ...