More companies are using "continuous auditing" techniques, which are designed to use technology to accelerate the internal audit cycle and improve risk and control assurance, according to a new study ...

A new academic study casts doubt on whether efforts to require companies to rotate their audit firms lead to greater professional skepticism on the part of auditors. A paper published in the new issue ...

What is a risk-limiting audit? A risk-limiting audit is a post-election audit that gives a statistical level of confidence that the outcome of an election is correct. In other words, after performing ...