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

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The Committee of Sponsoring Organizations of the Treadway Commission has released guidance outlining ways that organizations can achieve and maintain effective internal controls over generative AI.

In a rapidly evolving AI landscape, firms across capital markets are playing catch-up with their technology stacks. They have had to ensure that their data and underlying infrastructure, among other ...

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 ...