Are you an auditor engaged to audit an entity that is less complex? If so, you may wonder why you spend time on the audit evaluating internal control. This may seem like an exercise that is much more ...

Last month I received a query from a distinguished professor of neuroscience asking whether there is any literature linking mentalization to self-control. This was a reminder of how segregated ...

Young process engineers and operators—and even more tenured ones—find themselves doing their jobs the way they do them because that’s how they’ve been told to do them. In most cases, they’ve been told ...