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.

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A new line of business to consider

Technology assessments may open the door to new engagement opportunities for your firm. What is a technology assessment? How do you perform one? JofA Tech Q&A author J. Carlton Collins shows you in a detailed explanation.

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Maximizing the higher education tax credits

A counterintuitive strategy can save taxes by including otherwise excludable scholarships in gross income.