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 ...

Software audits-in which vendors probe enterprise customer imple­mentations for overuse of licenses or unauthorized installations-are becoming a big business-and an emerging source of revenues.

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 ...