Many seasoned database administrators howl in protest at the mere suggestion of running native auditing functions due to the poor performance and log management headaches that often come with auditing ...

A new audit data standard issued by the AICPA Assurance Services Executive Committee (ASEC) addresses the inventory subledger and is intended to accommodate basic analysis of the inventory process.

The Audit Research Summary (ARS) Database (auditingresearchsummaries.org) contains executive summaries of approximately 700 academic auditing research studies that have been published in leading ...

One of the major drivers behind auditing is compliance. The Health Insurance Portability and Accountability Act in the U.S. requires that healthcare providers deliver audit trails about anyone and ...

Chief audit executives are not so confident about the accuracy of the data their companies rely on to make decisions. A survey by the Institute of Internal Auditors found that less than one out of ...

The Institute of Internal Auditors has published a new guide to help auditors deal with the challenges of “big data,” the huge volumes of structured and unstructured information that’s being generated ...

Data security, once the realm of the IT department, has catapulted into a headline-grabbing topic in 2018, especially in light of Facebook CEO Mark Zuckerberg’s testimony before Congress in April.

Data Analytics has emerged as an indispensable component within the realms of auditing and information systems, transforming traditional methodologies by integrating advanced computational techniques ...