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 ...

Risk-based audit needs a reset to enterprise risk and value auditing. When I became a chief audit executive (CAE) for the first time in 1990, I determined a risk-based approach was inadequate. A ...

Risks in accounting and audit firms are most often described by the audit risk model. This model describes how the responsibilities of management and auditors combine to determine the risk of the ...

The coronavirus pandemic has taught us all to be on high alert during a time of uncertainty. The key to managing this uncertainty is adaptability. All entities have been affected by the pandemic in ...

Internal auditors are traditionally defined as in-house accountants who conduct regular and continuous examination of financial records and internal controls. Business risk refers to the probability ...

This course is available on the BSc in Accounting and Finance, BSc in Business Mathematics and Statistics, BSc in Econometrics and Mathematical Economics, BSc in Economics, BSc in Statistics with ...

Compuware Corporation has introduced the Application Auditing solution, which uses Compuware Hiperstation to address mainframe data and application security issues with internal, authorized users.

Based on my two decades of experience in cyber risk management, here are five of the most common, persistent and costly myths ...

Audit claims are document-intensive and often involve the use of experts to assess the CPA firm’s adherence to the standard ...