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 ...

Cyber incidents, such as IT outages, data breaches or ransomware attacks, are considered the greatest risk facing organizations globally in 2023, according to the European Confederation of Institutes ...

Internal Auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish objectives by ...

Leaders are aware that cyber incidents put security, operations, safety, reliability and regulatory compliance at risk.

The American Institute of CPAs has released a guide to help auditors deal with a new standard on assessing the risks of a material misstatement. The new audit guide, Risk Assessment in a Financial ...