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22958The Audit Report

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  • Dan Swanson
    Sep 12


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      This year, the Sarbanes-Oxley Act turned fifteen. Since the landmark law passed in 2002, audit testing procedures have reached new heights with the evolution of testing methodologies, incorporating data analytics, developing new interpretations of “best practices,” and continued changes within the regulatory landscape. While this audit evolution has brought a positive impact to the financial integrity of companies, this has also come at a great cost to the organization and its people.
      Weekly Insights
      CAEs have repeatedly stated that data analysis expertise is a much-needed skill in internal audit, and surveys over the past 10 to 15 years have rated data extraction, data analysis, and analytical software as critical tools for effective internal audit organizations. Why then do more than half of internal audit shops still rate their analytic capability as poor or needing improvement?
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