The ICAIs Preface defines Internal Audit as providing assurance on internal controls and risk management processes to enhance ...

Auditing is a highly sensitive task and one that has high standards. Not only is the information handled during an audit sensitive, but an auditor has the responsibility to be honest and accurate in ...

Proposed changes to guidance followed by internal auditors include a new mission statement and a set of 12 core principles that highlight what effective internal auditing looks like in practice. The ...

I spent more than an hour with PricewaterhouseCoopers chairman Dennis Nally on Thursday, and I’m still trying to understand what he said. This may be important because PwC is the biggest of the Big 4 ...

Fundamental audit committee principles for local authorities in Scotland are defined for the first time in a new gu... Fundamental audit committee principles for local authorities in Scotland are ...