Companies, government agencies and nonprofit organizations use auditing practices to manage compliance with internal controls. For example, an auditor looks for inconsistencies in financial records.

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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 ...

In a world replete with regulations and threats, organizations today have to go well beyond just securing their data. Protecting this most valuable asset means that companies have to perpetually ...

In this, the first in a two-part series, we walk through the initial steps businesses need to take to mobilize their data: a data audit and data consolidation. It has been argued that “data is the ...

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 ...

The American Institute of CPAs’ Auditing Standards Board has issued a proposed standard on audit evidence to update an older standard and include new technologies such as data analytics and blockchain ...

An analytical review in accounting is used by auditors to assess the reasonableness of account balances. Examples of analytical reviews of financial statements broadly include vertical and horizontal ...

A California gang database maintained by law enforcement agencies is rife with unsubstantiated entries, names that should have been purged long ago and glaring errors, a state audit released Thursday ...