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The expertise of auditors in interpreting data and exercising professional judgement is becoming critical, indicates the ...

In an effort to make the audit process more efficient and effective, the AICPA Assurance Services Executive Committee (ASEC) has developed voluntary audit data standards that would standardize the ...

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 ...

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

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.

David Norquist, now acting deputy secretary of defense, discussed the Pentagon's pilot database to help track spending and utilize data analytics The Defense Department's failed audit has given rise ...

The University of Baltimore improperly left a database with students’ Social Security numbers unprotected and separately lost $22,600 when a vendor overcharged the institution, an audit found. In its ...