Auditing


The Institute of Internal Auditors ( www.theiia.org ) issues for its members a summary of several regulatory organizations’ current and proposed corporate governance requirements aimed at improving the accuracy, completeness and transparency of financial statements. The regulations specify what boards of directors, audit committees and corporate managers must do to comply with provisions of the Sarbanes-Oxley Act, with the SEC’s forthcoming interpretation of them and with rules under development at the New York and American stock exchanges and the National Association of Securities Dealers.

PODCAST

What’s next for potential CPA licensure changes

A new model proposed by NASBA and the AICPA is designed with an eye on the future for newly licensed CPAs. The AICPA's Carl Mayes, CPA, provides background on the project and a look ahead to 2020.

VIDEO

What RPA is and how it works

Robotic process automation is like an Excel macro that can work on multiple applications, says Danielle Supkis Cheek, CPA. RPA can complete routine, repetitive tasks such as data entry, freeing up employee time from lower-level chores.