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In these unpredictable economic times, how do you produce highly regarded financial statements in the face of demands to minimize external audit costs? Many companies try to solve this problem by using their internal audit department more during the annual external audit. But that can be tricky-because the internal audit staff is required to remain independent. The solution, say the authors of this article, is to actively develop and maintain your internal auditors' professional skepticism. And the authors give you a detailed roadmap that shows how to do that. © 2011 Wiley Periodicals, Inc. [ABSTRACT FROM AUTHOR]

ABSTRACT: Although computers have been integrated into a number of accounting courses, there is a lack of empirical evidence supporting their effect on student achievement. This article describes the results of a study that compared the achievement of students in intermediate accounting when taught with/without the aid of computers. The computer was integrated into the intermediate accounting curriculum as a supplemental teaching tool. The students in the treatment group completed their homework assignments with the assistance of prewritten computer programs, while the control group completed assignments without the aid of computers. The present study found that the achievement of the students using the computer was significantly higher than the achievement of the students who did not utilize the computers. [ABSTRACT FROM AUTHOR]