NewFund Accounting Manager: Multi-Entity Reporting & Audit CFO's DomainFund Accounting Manager: Multi-Entity Reporting & AuditChicago, ILThis role focuses on accounting operations, financial reporting, cash management, audit coordination, and recurring reporting across a complex business platform. CFO's Domain is seeking an Accounting Manager on behalf of a privately held financial services client.
Senior Director, Internal Audit Accel Entertainment Gaming, LLCSenior Director, Internal AuditBurr Ridge, IL$180,000–$220,000 / yearAccel Entertainment, Inc. (NYSE: ACEL) is a growing provider of locals-focused gaming and one of the largest terminal operators in the United States, supporting more than 27,000 electronic gaming terminals in over 4,300 third-party local and regional establishments across ten states. The Company's racino, Fairmount Park Casino & Racing, opened in April 2025 and features over 270 electronic gaming machines, food and beverage amenities, a sports book, para-mutuel betting and 55 days of thoroughbred horse racing a year.
Audit Manager, EBP Armanino McKenna LLPAudit Manager, EBPIL$120,800–$158,400 / yearManage the engagement and workflow of all client deliverables for multiple clients and engagements, including audited, reviewed and compiled financial statements, and internal control and management letters, to minimize risk and surprises, optimize engagement economics, satisfy service objectives, and meet internal and external deadlines. Responsibilities extend beyond project management to more engagement in practice management activities, engaging in activities to enhance department or niche economics, developing individual expertise, enhancing overall client service, and developing department or niche professional staff.
Internal Controls & Audit Specialist Lions Clubs International FoundationInternal Controls & Audit SpecialistOak Brook, IL$78,000–$88,000 / yearYoull also act as the business liaison for finance on technology projects and enhancements, actively participate in the claims compliance process, and conduct internal audit testing across the organization as needed. What You'll Do: Conduct internal audit reviews, document process flows, perform testing, summarize results, outline remediation efforts if needed and improvement opportunities where possible.
Internal Controls & Audit Specialist Lions InternationalInternal Controls & Audit SpecialistOak Brook, ILFull timeYou'll also act as the business liaison for finance on technology projects and enhancements, actively participate in the claims compliance process, and conduct internal audit testing across the organization as needed. What You’ll Do: Conduct internal audit reviews, document process flows, perform testing, summarize results, outline remediation efforts if needed and improvement opportunities where possible.
NewAudit Director, Risk Management CIBC USAudit Director, Risk ManagementChicago, IL$150,000–$180,000 / yearEnsures the audit team is appropriately leveraging the knowledge, audit expertise and creative mindset in executing the audit/projects timely and helps vetting issues and communications with the client on challenging issues/clientsEnsure audit engagement quality: Maintains ongoing communication/coordination with CIBC Senior Management to ensure awareness of upcoming changes/potential challenges and effectively shares information with the audit team to apply as appropriate, escalates audit plan delays and solutions to Senior Director and Portfolio Executive in a timely manner, and ensures the timely completion of audit various department reporting requirementsLead and Mentor Teams: Coaches and mentors team relating to project management skills and works with PPC resource manager to ensure we are working as a team to manage resources collectively. The plan may cut across CIBC's business lines and processes and includes interdependencies so that an end-to-end perspective of the business is consideredManage a portfolio of audit entities: Ensures annual audit plan for portfolio addresses key regulatory requirements / expectations and provides a sound third line of defense risk-based coverage and assists the audit team to connect the dots across projects to ensure appropriate coverage as well as effectively anticipate new hot topics and Head of Internal Audit concerns.
Audit Manager, Manufacturing Industry Wipfli LLPAudit Manager, Manufacturing IndustryIL$110,000–$166,000 / yearWipfli LLP is a licensed independent CPA firm that provides attest services to its clients, and Wipfli Advisory LLC provides tax and business consulting services to its clients. The actual salary at the time of offer depends on business related factors like location, skills, experience, training/education, licensure, certifications, business needs, current associate pay, and relevant employment laws.
Senior Manager, AI Assurance & Audit Bank of MontrealSenior Manager, AI Assurance & AuditChicago, IL$102,000–$190,000 / yearProvide independent assurance on AI control environments and oversight processes, identify emerging AI risks and control gaps, and deliver clear, actionable insights to management and the Board to strengthen governance and mitigate operational, ethical, and reputational risks arising from AI adoption. Lead and execute audits focused on Artificial Intelligence (AI), including Generative AI, Large Language Models, and AI-enabled processes, by assessing the design and effectiveness of AI governance, Responsible AI frameworks, and risk management practices.
Operational Audit Associate Hybrid Enova International IncOperational Audit Associate HybridChicago, IL$72,000–$104,000 / yearAbout the Role: The Recoveries Operations Auditor oversees audits of third-party collection agencies, law firms, and the internal recovery team to ensure compliance with the FDCPA and other regulatory requirements. We serve non-prime consumers and businesses alike, while offering world-class technology and services to traditional banks-in order to create accessible credit for millions.
IT Audit/Controls - Manager PricewaterhouseCoopers LLPIT Audit/Controls - ManagerChicago, IL$99,000–$232,000 / yearPreference for at least one of the following fields of study: Accounting, Analytics/Data Science, Business Administration/Management, Computer Science/Information Systems, Economics, Engineering, Finance, Financial Mathematics/Quantitative Finance, Health Administration/Public Health, Law/Legal Studies, Mathematics/Statistics. PwC does not intend to hire experienced or entry level job seekers who will need, now or in the future, PwC sponsorship through the H-1B lottery, except as set forth within the following policy: https://pwc.to/H-1B-Lottery-Policy .
Internal Audit/Business Controls - Manager PricewaterhouseCoopers LLPInternal Audit/Business Controls - ManagerChicago, IL$99,000–$232,000 / yearPreference for at least one of the following fields of study: Accounting, Analytics/Data Science, Business Administration/Management, Computer Science/Information Systems, Economics, Engineering, Finance, Financial Mathematics/Quantitative Finance, Health Administration/Public Health, Law/Legal Studies, Mathematics/Statistics. PwC does not intend to hire experienced or entry level job seekers who will need, now or in the future, PwC sponsorship through the H-1B lottery, except as set forth within the following policy: https://pwc.to/H-1B-Lottery-Policy .
Internal Audit/Sox/Business Controls - Manager PwCInternal Audit/Sox/Business Controls - ManagerChicago, IL$99,000–$232,000 / yearPreference for at least one of the following fields of study: Accounting, Analytics/Data Science, Business Administration/Management, Computer Science/Information Systems, Economics, Engineering, Finance, Financial Mathematics/Quantitative Finance, Health Administration/Public Health, Law/Legal Studies, Mathematics/Statistics. PwC does not intend to hire experienced or entry level job seekers who will need, now or in the future, PwC sponsorship through the H-1B lottery, except as set forth within the following policy: https://pwc.to/H-1B-Lottery-Policy .
Manager - Audit/Sox Medline Industries LPManager - Audit/SoxIL$116,000–$174,000 / yearFacilitate ongoing communication with senior leadership, delivering clear and concise updates on audit results, risks, and control environment maturity. Medline Industries, LP, and its subsidiaries, offer a competitive total rewards package, continuing education & training, and tremendous potential with a growing worldwide organization.
NewHybrid Audit Director, Risk Management Leader CIBC USHybrid Audit Director, Risk Management LeaderChicago, ILThis role requires 10+ years of auditing experience in a financial institution, focusing on managing audit initiatives and teams. You will work in a hybrid environment and be responsible for developing audit plans and ensuring compliance with regulations.
NewAudit Lead, Operational Risk & Control Transformation Northern TrustAudit Lead, Operational Risk & Control TransformationChicago, ILThe role demands 10+ years of risk management experience, strong communication, and a track record delivering high-quality audit coverage in a regulated#J-18808-Ljbffr. Northern Trust in the United States is seeking a senior risk and audit professional to lead audit validation work focused on operational risk and control transformation.
NewInternal Audit/Business Controls -Senior Manager PwCInternal Audit/Business Controls -Senior ManagerChicago, IL$124,000–$280,000 / yearSpecialty/Competency: Business ControlsIndustry/Sector: Not ApplicableTime Type: Full timeTravel Requirements: Up to 60%The OpportunityAs an Internal Audit/Business Controls - Senior Manager, you will play a pivotal role in delivering end‑to‑end internal audit services to clients across various industries. In this role, you will validate outcomes with clients, share alternative perspectives, and act on client feedback, confirming that our services meet the evolving needs of our clients.
Audit Project Manager - CIO U.S. BancorpAudit Project Manager - CIOIL$119,765–$140,900 / yearThis role will align to the Technology Services Audit team which provides global audit coverage for multiple technology organizations within USB and is responsible for auditing the core Technology processes (e.g., application functionality testing, application development, change management, vendor management, interface controls, logical access controls, and input/processing/output controls, and business continuity), and related risks and controls within Technology Services. Chief Information Office collaborates with business partners (Consumer and Business Banking, Wealth Management and Investment Services, Corporate and Commercial Banking, Payment Services) as well as Risk and Corporate Support Functions but not limited to, Infrastructure, Technology Transformation, Enterprise Architecture and Engineering, Data and Digital Technology infrastructure, including emerging technologies.
Audit Manager- Capital Markets Bank of MontrealAudit Manager- Capital MarketsChicago, IL$74,000–$138,000 / yearConducts Capital Market audit engagements to critically assess management and internal control processes, approving the nature, extent and timing of the audit, its execution and the formulation of insightful audit reports. Provides independent assurance on the quality and effectiveness of internal control, risk management, and governance systems and processes to support senior management and the Board in protecting BMO and its reputation.
Audit Manager AI & Cloud Bank of MontrealAudit Manager AI & CloudChicago, IL$74,000–$138,000 / yearConducts enterprise Cybersecurity audit engagements to critically assess management and internal control processes, approving the nature, extent and timing of the audit, its execution and the formulation of insightful audit reports, with a focus on Cloud and AI. This work provides vital assurance to the Board of Directors and senior management on the quality of internal control systems and reduces the risk of loss and reputational damage to the Company.
Audit Letter Analyst Cooley LLPAudit Letter AnalystIL$68,640–$99,840 / hourWe offer a full range of elective benefits including medical, health savings account (with applicable medical plan), dental, vision, health and/or dependent care flexible spending accounts, pre-tax commuter benefits, life insurance, AD&D, long-term care coverage, backup care for children and/or adults and other parental support benefits. In addition to elective benefit options, benefited employees receive firm-paid life insurance, AD&D, LTD, short term medical benefits as well as 20 days of Paid Time Off ("PTO") and 10 paid holidays each year.
Audit Senior (Must Have Big 4 Senior or Manager Experience) Insight Talent SolutionsAudit Senior (Must Have Big 4 Senior or Manager Experience)Chicago, VirginiaThis full-time, permanent role offers the chance to build your skill set by working on a variety of meaningful financial and accounting projects with leading U.S. corporations while maintaining a healthier work/life balance than traditional public accounting roles. At least 3 years of external audit experience, ideally from a Big 4 or large public accounting firm, including three or more busy seasons.
NewAudit Director (Hybrid) Staff Financial GroupAudit Director (Hybrid)Chicago, ILPosition Overview: The Audit Director will oversee audit engagements across diverse commercial industries, mentor audit professionals, maintain strong client relationships, and contribute to the growth and strategic direction of the Chicago practice. Why: To help lead a thriving practice offering high visibility, exceptional clients, and significant career advancement opportunities.
AVP, Audit Manager - Finance & Platforms Synchrony FinancialAVP, Audit Manager - Finance & PlatformsChicago, ILThis position will support the Senior Manager of Treasury and Capital Internal Audit with the planning and execution of risk assessment, auditing, and continuous monitoring activities to provide an independent and objective assessment of the risk management and governance practices in the Treasury, Capital Management, and Stress Testing processes. Examples of reasonable accommodation include making a change to the application process or work procedures, providing documents in an alternate format, using a sign language interpreter, or using specialized equipment.
NewSr. Audit Consultant Komatsu AmericaSr. Audit ConsultantChicago, ILContinuous improvement mindsetPrior supervisory or project lead experience and demonstrated leadershipAbility to build and maintain effective relationships with process owners and management while facilitating discussions regarding risks, controls, audit observations, and remediation activitiesAbility to effectively communicate verbally and in writingAbility to travel 25-30% of the timeHiring RangeAt Komatsu, your base pay is one part of your total compensation package. Qualifications/RequirementsBachelor's degree in finance, accounting or a related fieldCPA or master's degree in the field desirable3+ years of prior audit experience in public accounting or with a large global manufacturing companyKnowledge of operational, compliance, and financial management controls, risk assessment methodologies, audit practices, and GAAP, IFRS, and SOX/J-SOX requirements.
Internal Audit Manager - IT & Cybersecuity Huron Consulting Group IncInternal Audit Manager - IT & CybersecuityChicago, ILExecuting internal audit plan including conducting interviews with senior management, overseeing day-to-day engagement operations, providing guidance to junior team members during fieldwork, reviewing work papers prepared by junior team members, providing feedback, and preparing for exit meeting with client. Delivering risk assessment and internal audit planning by conducting research on client background and risks, leading internal audit risk assessment, developing internal audit plan, preparing for kick off meeting with client and other necessary planning activities.
Partner Technology Consultant (Accounting/Audit Experience) FloqastPartner Technology Consultant (Accounting/Audit Experience)Chicago, IL$72,000–$98,000 / yearThis role supports partner consultants through onboarding, technical support, direct shadowing, training, and enablement materials, while maintaining delivery skills freshness through quarterly customer implementations. Quarterly Customer Implementation: Directly implement one low-complexity customer project per quarter to maintain current delivery skills and best-practice alignment.
Associate Financial Analyst, Internal Audit Conagra Brands, Inc.Associate Financial Analyst, Internal AuditChicago, IL$59,000–$79,000 / yearWe care about your total well-being and will support you with the following, subject to your location and role: Health: Comprehensive healthcare plans, wellness incentive program, mental wellbeing support and fitness reimbursement. Our focus on innovation extends beyond making great food, it also reflects our commitment to embracing new solutions that positively impact our team, the communities we serve and the health of our planet.
VP, Internal Audit Littelfuse Inc.VP, Internal AuditChicago, IL$225,000–$300,000 / yearDevelop and Evolve the Audit Function: Build an Internal Audit function capable of managing financial, operational, and information technology audits across multiple business segments, with emphasis on internal controls, operating efficiencies, M&A integration, compliance, and corporate policies. Partner with the Audit Committee and Senior Leadership: Serve as the primary interface on audit matters with the Audit Committee of the Board of Directors, providing updates on audit progress, emerging risks, exposures, and internal control best practices.
Partner Technology Consultant (Accounting/Audit Experience) FloQast, Inc.Partner Technology Consultant (Accounting/Audit Experience)Chicago, IL$72,000–$98,000 / yearThis role supports partner consultants through onboarding, technical support, direct shadowing, training, and enablement materials, while maintaining delivery skills freshness through quarterly customer implementations. Quarterly Customer Implementation: Directly implement one low-complexity customer project per quarter to maintain current delivery skills and best-practice alignment.
Manager - Internal Audit Bally's CorporationManager - Internal AuditChicago, ILAnalyzes data obtained for evidence of deficiencies in controls, duplication of efforts, extravagance, fraud, or lack of compliance with law, government regulations and management plans, policies, or procedures. Enthusiastically promote Bally's customer-centric culture of offering superior guest service and actively building long-lasting guest relations.
NewLead Internal Audit, Automation and Analytics Coeur Mining IncLead Internal Audit, Automation and AnalyticsChicago, IL$115,000–$120,000 / yearPrevious experience in Internal Audit, SOX compliance, external audit, IT audit, data analytics, or technology-enabled assurance; Strong understanding of SOX / ICFR requirements, COSO internal control principles, and risk-based audit methodologies; Demonstrated ability to design and execute automated control testing procedures; Experience working with Oracle ERP data, including modules such as General Ledger, Accounts Payable, Accounts Receivable, Procurement, Inventory, Fixed Assets, and HR/Payroll; Knowledge, Skills, Attributes. The role supports risk-based audits and SOX compliance activities under the annual audit plan, improving audit efficiency, expanding testing coverage, and enhancing the quality and consistency of assurance across SOX compliance and operational risk-based audits.
NewPremium Auditor - Flexible Schedule, Per-Audit Pay Davies North AmericaPremium Auditor - Flexible Schedule, Per-Audit PaySchaumburg, ILDavies North America is seeking self-starters to join our team as Premium Auditors. Successful candidates will possess excellent communication skills, organizational abilities, and a proactive mindset.
Audit Specialist - Risk and Control Enhancement Northern Trust CorpAudit Specialist - Risk and Control EnhancementChicago, IL$114,700–$194,900 / yearThe successful candidate will work with audit teams, business leaders, and senior stakeholders to interpret risk themes, challenge control design and effectiveness, and translate complex operational risk topics into practical audit insights. As a global leader in innovative wealth management, asset servicing, asset management and banking services, Northern Trust (Nasdaq: NTRS) is proud to guide the world's most successful individuals, families, corporations and institutions.
Audit Specialist - Risk And Control Enhancement Northern TrustAudit Specialist - Risk And Control EnhancementChicago, IL$114,700–$194,900 / yearThe successful candidate will work with audit teams, business leaders, and senior stakeholders to interpret risk themes, challenge control design and effectiveness, and translate complex operational risk topics into practical audit insights. As a global leader in innovative wealth management, asset servicing, asset management and banking services, Northern Trust (Nasdaq: NTRS) is proud to guide the world's most successful individuals, families, corporations and institutions.
NewRemote Director of Audit and Risk Management 001_BCBSA Blue Cross and Blue Shield AssociationRemote Director of Audit and Risk ManagementChicago, ILRemote001_BCBSA Blue Cross and Blue Shield Association is seeking a Director of Audit to oversee the client and pharmaceutical rebate audit function. The ideal candidate has extensive experience in health care auditing, leadership capabilities, and a strong understanding of data management and analytics.
NewRemote Director, Audit & Risk Strategy Blue Cross Blue ShieldRemote Director, Audit & Risk StrategyChicago, ILRemoteThe ideal candidate will have extensive experience in healthcare auditing, strong data management skills, and leadership abilities to influence cross-functional teams. The position offers a salary range of $150,000 to $200,000, annual bonus potential, and comprehensive benefits for eligible employees.#J-18808-Ljbffr.
Senior Staff Representative - Quality Assurance, Internal Audit United Airlines IncSenior Staff Representative - Quality Assurance, Internal AuditChicago, ILRemote$89,965–$117,212 / yearOur Technical Operations team comprises aircraft maintenance technicians, engineers, planners, ground equipment and facilities professionals, and supply chain teams, ensuring they''re well-equipped and ready to transport our customers to their desired destinations. While the role is fully remote, we prefer candidates based near one of our hub locations: San Francisco, Los Angeles, Chicago, Denver, Newark, Houston, or Washington D.C. (IAD).
NewSenior Audit Lead: Complex Engagements & CPA Growth Calibre CPA Group, PLLCSenior Audit Lead: Complex Engagements & CPA GrowthChicago, ILAn established CPA firm in Chicago is seeking an Audit Supervising Senior to oversee complex audit and tax engagements. This role involves leading teams, engaging with clients, and ensuring high-quality service delivery.
Data Governance Audit Senior Manager - IT Applications Bank of MontrealData Governance Audit Senior Manager - IT ApplicationsChicago, IL$102,000–$190,000 / yearMeets regularly with business /group stakeholders to identify, changing strategies, tactics, and initiatives across the business group/corporate area and critically evaluate and direct changes to the nature, extent and timing of the audit and related procedures. Develops specific and where appropriate broad communications which identify revenue and cost management opportunities for business units/groups which will assist in achieving their business goals including profitability.
SEC Audit Senior Manager (Hybrid) Cherry Bekaert LLPSEC Audit Senior Manager (Hybrid)Chicago, ILWhat you need for this role: An ideal fit for our firm displays a passion for superior client service, uncompromising integrity, excellent project management abilities, and leadership skills. Ranked among the largest accounting and consulting firms in the country, Cherry Bekaert LLP delivers innovative and sophisticated assurance, advisory, and tax services to our clients.
NewAudit Manager Boardroom AppointmentsAudit ManagerChicago, IllinoisPerforming detailed audits for clients whilst reviewing audit engagements of associates within the business. Handling and understanding of client engagement to deliver a tailored level of delivery to clients.
Internal Audit Senior Manager - Americas MarsInternal Audit Senior Manager - AmericasChicago, IllinoisThis includes monitoring emerging risks and business changes to ensure the audit team addresses key emerging business risks through the development of risk-based work programs including the use of relevant data analytics and IT procedures. Conduct in-depth quality reviews of audit deliverables prior to submission to Director, and ensure the team delivers compelling audit reports that are clear, accurate, and impactful for senior leadership.
Hotel Night Audit Raymond Management CompanyHotel Night AuditDes Plaines, Illinois$20–$21 / hourWe Offer: Team Culture: We work as a team and take pride in supporting each other every day Training and Growth : We provide on-the-job training and support career growth within the company Employee Recognition : We celebrate achievements and recognize the hard work of our team members. At Raymond Management, we prioritize a team-centered culture where every member is valued, supported, and empowered to create high quality experiences for both teammates and guests.
Supervisor, Technology Risk Consulting - SOC and IT Audit (Financial Services Industry) RSMSupervisor, Technology Risk Consulting - SOC and IT Audit (Financial Services Industry)Chicago, New YorkIdentifying internal IT controls, assessing their design and operational effectiveness, determining risk exposures and developing remediation plans and determining technical and business impact of identified security and control issues and providing remediation guidance to clients. If you are a recent U.S. college / university graduate possessing 1-2 years of progressive and relevant work experience in a same or similar role to the one for which you are applying, excluding internships, you may be eligible for hire as an experienced associate.
Supervisor, Technology Risk Consulting - SOC And IT Audit (Financial Services Industry) RSMSupervisor, Technology Risk Consulting - SOC And IT Audit (Financial Services Industry)Chicago, IL$88,900–$168,300 / yearIdentifying internal IT controls, assessing their design and operational effectiveness, determining risk exposures and developing remediation plans and determining technical and business impact of identified security and control issues and providing remediation guidance to clients. If you are a recent U.S. college / university graduate possessing 1-2 years of progressive and relevant work experience in a same or similar role to the one for which you are applying, excluding internships, you may be eligible for hire as an experienced associate.
NewHybrid Internal Audit Lead & Consultant HCSCHybrid Internal Audit Lead & ConsultantChicago, ILHCSC is looking for a dynamic Audit Manager in Chicago to provide staff supervision, develop audit teams, and offer technical direction on internal control requirements. This role requires strong audit experience and leadership skills, particularly in complex audits.
Internal Controls & Audit Specialist Lions Clubs InternationalInternal Controls & Audit SpecialistOak Brook, IL$78,000–$88,000 / yearYou'll also act as the business liaison for finance on technology projects and enhancements, actively participate in the claims compliance process, and conduct internal audit testing across the organization as needed. What You'll Do: Conduct internal audit reviews, document process flows, perform testing, summarize results, outline remediation efforts if needed and improvement opportunities where possible.
Audit Project Manager Generalist - Professional Practices U.S. BancorpAudit Project Manager Generalist - Professional PracticesChicago, IL$105,400–$124,000 / yearIncludes identifying and analyzing business processes, key risks and critical controls; interviewing auditees; determining audit scope; evaluating control design adequacy; and developing audit programs which provide sufficient guidance for testing control performance effectiveness and making evaluations which effectively achieve audit objectives. Coordinating audit activities by integrating other internal audit subject matter teams (Information Technology, Anti-Money Laundering, Compliance, Risk Management, Treasury, etc.) to ensure appropriate and efficient coverage of the business products, services and processes.
Audit Project Manager - Regulatory Compliance U.S. BancorpAudit Project Manager - Regulatory ComplianceChicago, IL$105,400–$124,000 / yearIncludes identifying and analyzing business processes, key risks and critical controls; interviewing auditees; determining audit scope; evaluating control design adequacy; and developing audit programs which provide sufficient guidance for testing control performance effectiveness and making evaluations which effectively achieve audit objectives. As the lead auditor, the APM helps influence engagement scope with support from primary audit manager, performs internal audit procedures, prepares audit reports, monitors progress of audit engagements against plan and schedule, and assesses work performed by the audit engagement team to ensure engagements are completed in conformance with internal audit policies and procedures.
Senior Audit Associate Topel FormanSenior Audit AssociateChicago, IL$65,000–$90,000 / yearAs a Senior Audit Associate, you will be providing high-level client service, assisting, and leading financial statement engagements, including audits, reviews, and compilations to clients within the investment partnership and private equity; manufacturing and distribution, real estate, technology, and professional service companies industries. Topel Forman is a leading certified public accounting firm in the Midwest and the Denver region providing a wide range of attest, accounting, tax, advisory, and consulting services to individuals, professionals, closely-held and family-owned businesses and corporations.