Hard-coded numbers (also known as constants) being mistaken for formulas is a serious audit risk because they can lead to ...

Well another busy month has whipped by and we’re already approaching the back end of the year where it’s dark by teatime and the fire’s lit. Where did the summer go? I’ve been at a few really ...

The other day, I was reading this humor column in a Midwest senior publication called Mature Focus. I enjoy glancing through some of these magazines just to see what other folks of my vintage are ...

Names define us, identify us, anchor us, differentiate us. Naming a child is something new parents, or parents-to-be, ruminate and even agonize over. They just don’t want to get it wrong. Jeff Mullin ...