Nov. 15 looms large for corporate executives who will soon have to certify compliance with Section 404 of the Sarbanes-Oxley Act. Their assertions on the effectiveness of internal controls over ...

ITworld.com – David Geer recently spoke with Gene Kim, CTO of Tripwire and co-founder of the IT Process Institute, an independent research organization that exists to support the membership of IT ...

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 ...