Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...

Auditors who issue adverse opinions regarding a client's internal controls can find their careers derailed, according to a recent study. Processing Content The study, released in March, found that ...

Internal control is relevant to everyone in the workplace. It represents our moral responsibility to understand and comply with University policies and procedures, as well as to hold ourselves and one ...

The audits of companies’ internal controls mandated by the Sarbanes-Oxley Act are good predictors of financial fraud, according to a new study. Processing Content The study, by professors Matthew Ege ...

An internal audit control system is like a good diet and exercise plan. Like the measures you take to protect your health, it consists of all the policies and procedures you have in place to protect ...