Internal audit isn’t just about compliance anymore. Increasingly, the function’s role is being incorporated into the broader business strategy – from mulling over major capital projects to advising on ...

Accounts receivable are sales that are made but not yet paid for. They are actually a form of short-term unsecured credit extended on the basis of a customer's promise to pay. Terms are generally ...

In today's ever-expanding risk environment, institutions need to be responsive in their internal audit program's ongoing design. As noted in interagency guidance, the board and senior management are ...

Please provide your email address to receive an email when new articles are posted on . Evaluation and management coding patterns are under the microscope. CMS is monitoring evaluation and management ...

The sales and collections cycle in a business refers to the set of processes that begin when a customer purchases goods or services and ends when your business receives payment in full. As part of the ...

From tax payers to human resources professionals, just about everyone cringes when they hear the “A” word. However, when employers spearhead their own audit of their company’s policies, procedures and ...

Nathan Anderson, senior director of internal audit at McDonald’s, discusses ways internal audit can better answer management questions about cyber-risks and become a more independent cyber-security ...

The SEC s recently issued proxy disclosure rules provide chief audit executives with opportunities to help companies improve their governance and risk management practices, according to the Institute ...