Audit Articles
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Audit
Audit Working Papers: Standards, Structure and Review Best Practices
Working papers are the audit's evidence of work performed. This guide covers what belongs in a working paper, permanent versus current files, review discipline, retention and the most common documentation findings.
Santhosh Kapalavai
Aug 28, 2026
Audit
SOC 1 Reports Explained: Type 1 vs Type 2, Scope and Readiness
What a SOC 1 report covers, how it differs from SOC 2, the difference between Type 1 and Type 2, how control objectives and complementary user entity controls work, and how to prepare for the audit.
Santhosh Kapalavai
Aug 12, 2026
Audit
The Role of Internal Audit in Strengthening Cyber Resilience
Internal audit teams play a critical role in identifying control gaps and strengthening an organization's security posture. Here's how to maximize their impact.
Santhosh Kapalavai
Nov 28, 2025