Today many companies recognize the desirability as well as the requirement to have an effective system of internal control. Yet, designing and implementing a cost-effective system of internal control ...

Evaluating the strength of audit evidence is a primary activity of auditors, but little is known of the factors that affect these evaluations. This article identifies and investigates two factors that ...

In today’s ever-changing cybersecurity landscape, phishing simulations have become a practice for organizations looking to strengthen their defenses against threat actors. These simulations, which aim ...