Calendar year 2023 audits will require auditors to follow revised risk assessment guidance. Changes to the concept of significant risk may impact how you perform risk assessment procedures and how you ...
Traditional lines of cybersecurity blur when organizations rely on third parties to conduct business. What was once neatly contained and secured within your own perimeter may be more vulnerable in the ...
You’ve got a limited budget to spend on IT security measures. Wouldn’t it be nice to have an advisor tell you precisely how to apply your resources to improve the security of your infrastructure and ...
Risk assessment is fundamental to audit quality. The AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and ...
To improve resilience and business continuity in the face of pandemics, wars, natural disasters and other vulnerabilities in global supply chains, businesses are adopting comprehensive supplier ...
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 ...