After more than 10 years of sounding alarms about the dangers of having internal audit report administratively to the chief financial officer, I must grudgingly concede my warnings have fallen on deaf ...

For more than a decade, I have been trying to dispel lingering myths that haunt the modern internal audit profession. Processing Content Some of the myths are based on perceptions, such as "Internal ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...