The student file sample is a central part of compliance audit testing. The student-specific Title IV requirements and institutional policies are tested using this group of sampled records. The new ...

In a June 8 th announcement, the Internal Revenue Service (IRS) rolled out a pilot program allowing for pre-examination correction of operational issues in qualified retirement plans. Previously, a ...

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 ...

A little less than a year ago, the L.A. County Auditor/Controller released a scathing audit of LAHSA's financial practices. I've detailed the results of the audit in several previous columns, but the ...