The Institute of Internal Auditors is asking the federal government to give the internal audit function a key role in providing assurance over the use of artificial intelligence as part of a ...

The Russian government has approved a sweeping “Action Plan” to tighten its control over internet infrastructure, mandating operators to monitor user activity and granting law enforcement agencies ...

Internal controls are measures adopted by the university to promote the thoughtful and efficient use of all resources. As an agency of New York State, the University at Buffalo is obligated to comply ...

What is an Out of Control Action Plan? The final phase of (Lean) Six Sigma’s DMAIC framework is Control. Its purpose is twofold: to ensure action items from the previous phase are efficiently ...

After several years of sluggish activity, the public markets are showing renewed momentum, from traditional initial public offerings (IPOs) to mergers with special purpose acquisition companies (SPAC) ...

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 ...