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 ...
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 ...
An auditor must make key decisions regarding what controls to trust, what controls to inspect and what weight to place on all the tests associated with auditing the financial practices of a company.
As Roger Lowenstein says, Ezra Merkin was (is?) "a Wall Street sage, noted philanthropist and professional money manager". And yet for all his protestations that he was risk-conscious and diversified ...
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 annual risk assessment is a is a collaborative undertaking by UW Internal Audit and UW Risk Management and serves as an important piece of the Enterprise Risk Management framework. It provides ...
When auditors cut corners, when they compromise their objectivity, or when they place profit above principle, our financial ...
Data breaches – always critically important to those with responsibility for storing, transporting and protecting electronic information – have become an all-consuming topic of late. Stories about ...
Safeguarding Our Community. Advancing Our Mission. The Division of Safety, Audit, Risk, and Compliance supports the University’s mission by proactively enhancing campus safety, strengthening internal ...
CARSON CITY -- A scathing legislative audit released Friday found the state Division of Parole and Probation does not properly monitor released sex offenders and has failed in many cases to secure ...
An audit committee meeting erupted in commotion Tuesday as Ottawa city councillors weighed the risks of proceeding with the ...
New Mexico’s auditor said a community college is at great risk for fraud and is possibly wasting taxpayer money.VIDEO | NM auditor: Santa Fe college at risk for fraudThough the books are good at the ...
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