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Publisher: Elsevier

Volume 71, Number 1, 2018

Editorial Board
pp. ii-ii(1)

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The influence of a good relationship between the internal audit and information security functions on information security outcomes
pp. 15-29(15)
Authors: Steinbart, Paul John; Raschke, Robyn L.; Gal, Graham; Dilla, William N.

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PCAOB guidance and audits of fair values for Level 2 investments
pp. 57-72(16)
Authors: Emett, Scott A.; Libby, Robert; Nelson, Mark W.

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