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 ...

The rapidly evolving discipline of data analytics holds substantial promise for auditors in their constant quest to provide clients with greater quality in the engagements they perform. Audit data ...

New survey by Protiviti and ISACA finds that organizations further along the digital transformation maturity spectrum have a clear advantage amid the COVID-19 environment MENLO PARK, Calif., Dec. 15, ...

The Auditing Standards Board of the American Institute of CPAs has issued a suite of eight new standards on risk assessment that should significantly improve the quality of audits of private companies ...

According to the third annual study of current issues for the internal audit profession conducted by PricewaterhouseCoopers, a number of divergent and conflicting trends related to risk assessment are ...

IN A PREVIOUS BusinessWorld article, I argued that AI governance goes beyond overseeing a handful of technology projects and now encompasses ensuring that AI-enabled decisions across the organization ...

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