Article citationsMore>>

Levy, H. B. (2019). Can Privately Held and Government Entities Present Condensed Interim Financial Information? The CPA Journal.
https://www.cpajournal.com/2020/03/26/can-privately-held-and-government-entities-present-condensed-interim-financial-information-2/

has been cited by the following article:

• TITLE: Exploring the Intersection of Auditing and Interim Financial Reporting for Governmental and Not-for-Profit Entities in USA: Potentials for Internal Auditors

  AUTHORS: Omotayo Olubiyi

  KEYWORDS: Internal Auditing, Interim Financial Reporting, Reporting Standards, Governmental Entities, Not for Profit Entities

  JOURNAL NAME: American Journal of Industrial and Business Management, Vol.15 No.8, August 8, 2025

  ABSTRACT: The Governmental Accounting Standards Board’s Codification Section 2900-Interim Financial Reporting provides guidance for interim financial information for governmental entities. With a growing need for transparency and real-time financial insights, the role of internal auditors in reviewing and enhancing the reliability of interim reports becomes increasingly significant. This article explores the intersection of auditing and interim financial reports. It highlights existing guidance, emerging opportunities, and challenges for internal auditors and proposes a framework for integrating internal audit functions into the interim reporting process to enhance governance, risk management, and compliance.