The CPA JournalOpinion

Insights from Fifteen Years of PCAOB Inspections

IN BRIEF In the course of fulfilling its mandate to protect investors, the PCAOB has conducted inspections of public firm ...
IEEE

Auditing Your Electrical Safety Management Program: A Method to Identify Key Gaps in Electrical Safety at Your Site

Abstract: Auditing is a critical element of an electrical safety program. This paper explores the use of auditing as an essential element of any safety program. Auditing provides the means to ...

Audit finds financial problems at Texas Southern University

Texas Southern University has "significant" financial weaknesses, the result of whole departments bypassing established purchase guardrails and the university failing to enforce established contract ...

Lt. Gov. Dan Patrick calls audit of Texas Southern University financials “deeply disturbing”

Texas Southern University has “significant” financial weaknesses, the result of whole departments bypassing established ...
FrontPage Africa

Liberia: Auditor General Reports Major Compliance Gains at NPHIL, Audit Recommendations Implementation Jumps to 81%

The General Auditing Commission (GAC) has reported significant improvement in the National Public Health Institute of Liberia ...
IEEE

Influencing Factors on Internal Auditing Maturity Using PLS-PM

Abstract: The objective of this research is to explore and identify the factors that impact the maturity of the internal audit function (IAF). Internal auditing plays a crucial role in modern ...