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• Control Self-Assessment: Everybody Pitching in with Internal Controls

  By J. Stephen McNally, CPA The fifth anniversary of the Sarbanes-Oxley Act has passed, and many continue to argue whether or not the benefits of the legislation outweigh the related costs. Although there is no clear answer to this yet, does it even matter? Read More... Posted Tuesday, October 09, 2007 9:24 AM by bhayes | 0 Comments Filed under: internal controls, control self-assessment, Sarbanes-Oxley

• I'm an Auditor, Darn It, Not an Investigator, Right?

  By Paul E. Zikmund, CFE, CFD, and Marge O'Reilly-Allen, CPA, PhD Recent professional guidance, such as SAS 99, Consideration of Fraud in a Financial Statement Audit, and Public Company Accounting Oversight Board (PCAOB) Auditing Standard 2, has brought Read More... Posted Tuesday, October 09, 2007 9:16 AM by bhayes | 0 Comments Filed under: auditing, fraud, PCAOB, internal controls, expectation gap