An assisted audit refers to CAATs, or computer-assisted audit tools and techniques, that use software and programs dedicated to the auditing process to help out auditors, especially with large ...

The auditor can no longer assume that no fraud exists unless it smacks them between the eyes.Statement on Auditing Standards 99, issued in 2002, requires auditors to exercise professional skepticism ...

Data Analytics has emerged as an indispensable component within the realms of auditing and information systems, transforming traditional methodologies by integrating advanced computational techniques ...

In its “Report to the Nation” on fraud and white-collar crime, the Association of Certified Fraud Examiners estimated that 6 percent of revenue was lost in 2002 as a result of occupational fraud, ...

Internal auditors have a strong desire to know more about emerging technologies and improve the way they use technology to perform their duties, a new survey shows. Mobile applications and social ...