An audit is the highest level of assurance a CPA firm can provide that the financial statements follow the generally accepted accounting principles (GAAP), or some other reasonable basis of accounting ...

The Case Western Reserve’s Board of Trustees and management place assets at risk to achieve established priorities and goals. A key function of the Office of Internal Audit Services is to understand, ...

The American Institute of CPAs has begun offering intermediate and advanced certificates to CPAs who perform “single audits” of governmental entities and grantees and audits of employee benefit plans.

The widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, the ...

Many large-group health plans are self-funded, which means the employer, and not an insurer, is primarily responsible for paying benefits. These plans also are likely to require employee contributions ...

Auditors at the Office of Public Accountability will set their sights on the practice of hiring workers at salaries “above-step” or over typical starting pay in the government of Guam, compliance with ...

A recent report from the Department of Labor s Employee Benefit Security Administration should serve as a wake-up call for plan sponsors to make the audit process and auditor selection a high priority ...