Employers conduct performance audits or evaluations to gauge whether employees are performing according to company standards. This process includes periodic assessment of work ethics, procedures and ...

The window for “wait and see” is closing. Companies must have a clear AI adoption road map for finance and audit in 2026.

The American Institute of CPAs’ Auditing Standards Board proposed a strategic plan Friday that will guide the ASB’s work over the next three years. The Proposed Strategy and Work Plan has five ...

Performance auditing can be a powerful contributor to effective and accountable government. There is, however, a gap between the positive impact it could have and that which it is actually having. In ...

Generally Accepted Accounting Principles and Governmental Auditing Standards differ and cover different aspects of the financial reporting process. GAAP defines how businesses, both public and private ...

As part of its overall strategy to strengthen audit quality, in 2014 the AICPA issued the discussion paper Enhancing Audit Quality: Plans and Perspectives for the U.S. CPA Profession, which provides a ...

SALT LAKE CITY — A new performance audit released Tuesday by the Office of the Legislative Auditor General (OLAG) reveals consistent problems across the state when it comes to construction standards ...