The audit community’s adoption of electronic working papers to encourage collaboration has had an unintended consequence of creating dark data. That is, data trapped within these new documents, making ...

Key Takeaways Organizations often think about audits only when a certification deadline approaches or when an auditor sends a long list of document requests. At that point, teams begin searching for ...

This VITARA Reference Guide provides a solid understanding of audit as a key tool available to a tax administration to promote and enforce compliance. The guide explains international good practices ...