Quality inspectors at Boeing, angry at management’s plan to streamline and automate some quality-control processes with fewer inspectors overseeing the work of mechanics, point to a recent ...

A small business's internal control system can only be as strong as the rules, policies and procedures put in place to detect fraud, waste or abuse and protect its financial and physical assets.

The ways we work, communicate and connect have greatly evolved thanks to innovations that make it possible for organizations to operate in a more efficient and rapid manner. COVID-19 has pushed more ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Audit partners who issue adverse internal control opinions are ...