Balance Sheet Reconciliations
Ed McCaulley is an Audit Director with Accume Partners and is the author of this article on Balance Sheet Reconciliations. The article appeared in the August issue of Internal Auditor magazine. The article emphasizes the importance of reconciliations, provides some best practices and reminds auditors of the essential steps to consider during an examination.
This article was reprinted with permission from the August 2011 issue of Internal Auditor, published by The Institute of Internal Auditors, Inc., www.theiia.org.