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 ...

Tracy Harding, CPA, was on his way to work and looking forward to completing an audit he was working on. But on the way in, he heard a news report that changed the objective of his day. A local ...

Establish and maintain an adequate, effective and efficient internal control system and, consequently, gain support from the Board on the internal audit function in discharging its duties effectively ...

The California Privacy Protection Agency (CPPA) has released its agenda for the September 8 board meeting, which includes (among other topics) presentation of a draft ...

The American Institute of CPAs has released a guide to help auditors deal with a new standard on assessing the risks of a material misstatement. The new audit guide, Risk Assessment in a Financial ...

While generative AI is gaining substantial ground as a leading risk tracked by internal auditors, cybersecurity is still the ...

Protiviti's second edition of the IT Audit Benchmarking Survey analyzes some of the underlying IT audit trends and gaps evident in organizations today. In addition to data and analysis, the survey ...

The American Institute of CPAs has developed an online Audit Risk Assessment Tool to focus in on the potential risk of material misstatements in a financial statement ...

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, ...