The Institute of Internal Auditors has proposed a set of enhancements to its International Professional Practices Framework, which encompasses all the authoritative standards and guidance for internal ...

Auditors are expected to comply with the requirements in AU-C Section 240, Consideration of Fraud in a Financial Statement Audit, in conducting financial statement audits. As academics who perform ...

Abdulqader Obaid Ali: New standards to enhance transparency and role of internal auditors in UAE's government and private organisations All government entities required to establish an internal ...

Inadequate and ill-defined algorithmic auditing processes are being used to mask problematic or illegal practices with artificial intelligence (AI), according to a German Marshall Fund (GMF) report.