An accounting audit trail strikes at the underlying conditions -- fraud, data incompleteness and missing information -- that breed inaccurate financial reporting. By giving corporate auditors fodder ...

While the Internal Revenue Service has made progress in implementing a solution to its audit trail deficiencies, it still needs to strengthen its controls, according to a new report. The report -- the ...

Listen to the podcast. Find it on iTunes/iPod and Podcast.com. View a full transcript or download the transcript. Learn more. Sponsor: The Open Group. Welcome to the latest BriefingsDirect podcast ...

The global financial crisis precipitated six tough years for the sector. In its wake, fierce criticism prompted industry bodies around the world to introduce stringent regulations requiring in-depth ...

An election commission headed by former President Jimmy Carter and former secretary of state James A. Baker III drew attention last month by proposing that voters be outfitted with national ...

A record of transactions in an information system that provides verification of the activity of the system. The simplest audit trail is the transaction itself. If a person's salary is increased, the ...