Audit

Internal Audit Professionalism and Section 404 Compliance: The View of Chief Audit Executives from Northeast Ohio(31 May 2011)

The importance of external auditin gasamechanism for corporate governance has attracted considerable attention of late. Academics and policy makers in both developed and emerging markets are increasingly grappling with this issue as they seek to reform their governance mechanisms. At the same time, the empirical literature also suggests that internal monitoring by managers plays an influential role in affecting firm valuation.

Internal Audit: Should It Stay or Should It Go?(31 May 2011)

With its role under the spotlight, Joanna Wiela argues that the crucial aspect of an internal audit is that it should add value.

Auditin practice in government institutions – an interview with Olga Ovcharenko, a professional auditor at the Office of the City Auditor(30 May 2011)

GAAP-IFRS.com gladly presents the interview with Olga Ovcharenko, who is a performance auditor at the Office of the City Auditor (City of Austin, Texas). Olga holds Master's degree in Accountancy, Government Auditing Professional Certification, Internal Controls Auditor Certification, and serve as a chair of the certification committee at the Austin Chapter of the Institute of Internal Auditors.