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 widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, 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 ...

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 ...

IT security, big data and analytics are among the top technology-related challenges facing organization, and despite ongoing efforts, many companies are lacking in terms of their IT audits, according ...

LOS ANGELES--(BUSINESS WIRE)--AuditBoard, a leading cloud-based software platform transforming the way enterprises manage critical audit, risk, and compliance work, today released new survey data ...

Auditors safeguard stakeholder interests by providing reasonable assurance that the financial statements present a true and ...