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 ...

Generally accepted auditing standards (GAAS) require the auditor to identify and assess risks of material misstatement (AU-C §315, Understanding the Entity and Its Environment and Assessing the Risks ...

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 ...

Annually, we perform a campus wide risk assessment, with the support of Internal Audit and the University’s Compliance Program. We embraces a holistic strategy for risk identification, utilizing a ...

A chief compliance officer can only succeed with the support of other important compliance partners. Another way to put it – in the words of Blanche Dubois from A Streetcar Named Desire, “I have ...

The IQ Working Group has defined a pragmatic risk-based approach to audit trail review, where it is only required for high impact GxP data. Audit trail review (ATR) is a mechanism to detect potential ...