Security terms are sometimes confusing. And like all expressions, sometimes the definition can get subtly changed over time. An example of this is “security assessment” versus “penetration test”. I ...

SIA 120 requires internal audit terms to be formalized in a Charter (in-house) or Engagement Letter (outsourced). This ensures clear scope, authority, deliverables, and the nature of assurance ...

When the PCAOB released Auditing Standard 3101: The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion in 2017, it was said the inclusion of ...

RALEIGH, N.C. (WITN) -An audit of the information systems at ECU by the Office of the State Auditor has produced what the audit terms “reportable findings.” State Auditor Beth Wood says, “The results ...

Panelists voiced opposing views of mandatory audit firm rotation Wednesday during the first of two days of PCAOB hearings on the concept. Critics of mandatory rotation said it would be costly with ...

Specialized programs that perform a variety of audit functions, such as sampling databases and generating confirmation letters to customers and vendors. It can ...