When models attempt to get their way or become overly accommodating to the user, it can mean trouble for enterprises. That is why it’s essential that, in addition to performance evaluations, ...

The internal audit function can help the enterprise pursue innovation responsibly by encouraging the development of risk ...

The Public Company Accounting Oversight Board has proposed a set of significant changes in the requirements for auditing firms' quality control systems, in a major update from the earlier standards in ...

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 ...