- Control Self Assessment: Everybody Pitching in with Internal Controls
- Fall 2007 By J. Stephen McNally, CPA Pages 32-35 The fifth anniversary of the Sarbanes-Oxley Act has passed, and many continue to argue whether or not the benefits of the legislation outweigh the related costs. Although there is no clear answer...
- I'm an Auditor, Darn It, Not an Investigator, Right?
- Fall 2007 By Paul E. Zikmund, CFE, CFD, and Marge O'Reilly-Allen, CPA, PhD Pages 28-31 Recent professional guidance, such as SAS 99, Consideration of Fraud in a Financial Statement Audit, and Public Company Accounting Oversight Board (PCAOB)...
- Technology Generation Upgrades: Are Educators and Employers on the Same Page?
- Fall 2007 By Susan C. Borkowski, PhD, Rose Marie L. Bukics, CPA, and Mary Jeanne Welsh, CPA, PhD Pages 22-27 Information technology (IT) and information systems are pervasive in today’s business environment. CPAs, therefore, have to understand IT...