Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those ...

Internal Audit identifies all auditable activities and relevant risk factors, and assesses their significance through an annual risk assessment, utilizing the Committee of Sponsoring Organization's ...

As the cost of compliance continues to increase, risk managers are finding that collaboration across the three lines of defense can achieve an integrated risk management solution that optimizes ...

The CA Institute has come out with “Audit Working Paper Templates” to help auditors prepare their audit working papers consistently and effectively This has been brought out by the ICAI’s Auditing and ...

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 ...

The Country Managing Director of Deloitte Ghana, Daniel Kwadwo Owusu, has urged audit professionals to embrace technology and engage in continuous training in digitalization to stay abreast of the ...

The Securities and Exchange Commission suspended three former accountants from BDO USA LLP for improperly backdating the work papers of AmTrust Financial Services, a publicly traded insurance company, ...

As a part of its mandate under Section 132 of the Companies Act, 2013, the National Financial Reporting Authority (NFRA) undertook a quality inspection of four major audit firms over the past year and ...