On June 26, 2021, heptathlete Anna Hall suffered a devastating injury that would change her life forever. Sprinting the 100-meter hurdles, the Olympic hopeful clipped her left foot on the barrier, ...

Have you ever read your old journal entries? A few months back, I started asking people whether they've ever read their journals. To my surprise, except for the writers, very few people said they ever ...

A “Download” window will open in Excel letting you know that your document is in the process of being created. Click the “Close” button once the Journal Entry template has finished downloading into ...

Auditors know that journal-entry testing is one of many procedures they can use in addressing client data completeness and, hence, audit risk (see AU-C Section 240, Consideration of Fraud in a ...

Auditors can use Benford’s Law to identify general ledger irregularities — both those that can indicate fraud and those that do not. In this article, I introduce audit data analytics techniques that ...