Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...

Tax auditors and audit supervisors who are responsible for conducting audits in their current roles or will potentially be handling such roles in their future assignments. This course is designed to ...

The Committee of Sponsoring Organizations of the Treadway Commission released a new paper Wednesday on uniting COSO’s enterprise risk management framework with “agile” practices in internal auditing ...

In June 2022, the AICPA’s Auditing Standards Board (ASB) and Accounting and Review Services Committee (ARSC) issued interrelated final standards on quality management intended to clarify and improve ...

Our audit plan aligns with Northwestern’s fiscal year, which begins September 1 and ends August 31. We develop our annual audit plan using a risk-based approach that considers numerous factors, such ...

MDR, MDSAP, and FDA audits demand rigorous preparation, lifecycle traceability, and risk-based compliance for global market ...

A risk-based cybersecurity approach prioritizes threats based on their likelihood and impact. The goal is to shift security from a reactive checklist to a proactive driver of resilience, efficiency ...

In a world where breach techniques evolve faster than your tools can update, the only sustainable security posture is one ...