Certification Insights: CMA, CIMA, EA, CIA, CPA

2024 global internal audit standards Updated Mar 19, 2026 ·

Internal Audit Excellence Framework 2026: Value-Based Internal Audit Guide

IIA-Australia's Internal Audit Excellence Framework introduces Value-Based Internal Audit methodology. Learn the six pillars, implementation roadmap, maturity model, and CIA exam relevance in this comprehensive 2026 guide.

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EA Updated Jul 05, 2026 ·

EA Exam Changes 2026–27: PSI, Fees, Scoring & Tax Law

Learn the key EA exam changes for 2026–27, including PSI testing, new scoring, remote proctoring, fees and 2025 tax law updates.

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EA Updated Mar 03, 2026 ·

IRA Early Withdrawal Penalty Exceptions: Complete 2025 Guide

IRA Early Withdrawal Penalty Exceptions The IRS imposes a 10% early withdrawal penalty on Traditional IRA distributions taken before age 59½, but there are more than 20 exceptions...

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CIA Updated Mar 03, 2026 ·

Fraud Risk Assessment: A Complete Guide for Internal Auditors

Learn how to conduct a fraud risk assessment with this complete guide. Covers the fraud triangle, common fraud schemes, COSO requirements, the role of internal audit, and how...

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EA Updated Mar 03, 2026 ·

Kiddie Tax Rules 2025: Thresholds, Rates & How to Calculate

The kiddie tax rules for 2025 tax children's unearned income above $2,700 at their parent's marginal tax rate. The first $1,350 is tax-free, the next $1,350 is taxed...

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CIA Updated Mar 03, 2026 ·

Risk Appetite vs Risk Tolerance: Key Differences Explained

Understand the key differences between risk appetite and risk tolerance in enterprise risk management. Learn how these concepts relate to risk capacity, their role in internal audit, and...

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CIA Updated Jul 11, 2026 ·

Channel Stuffing: What It Is & How Auditors Detect It

Channel Stuffing: How Auditors Detect It Channel stuffing is a deceptive sales practice where a company inflates its revenue by pushing excessive inventory through its distribution channel —...

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CIA Updated Mar 29, 2026 ·

Chief Audit Executive: Role, Responsibilities & Career Path

Chief Audit Executive The chief audit executive (CAE) is the most senior leader of an organisation's internal audit function. Reporting directly to the audit committee and the board, the...

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ACCA AA Updated Jun 03, 2026 ·

Segregation of Duties (SOD): Complete Guide with Examples

FACULTY INSIGHT Segregation of Duties Across All Cycles: Complete 2026 Guide Master the four-function framework that appears on every AA exam—and understand exactly how to spot and fix...

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