Tracy Harding, CPA, was on his way to work and looking forward to completing an audit he was working on. But on the way in, he heard a news report that changed the objective of his day. A local ...

COSO was adopted in 1992 as a framework for basis to design and then test the effectiveness of internal controls. In 2010, it was deemed necessary to update this framework, to provide a more ...

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 ...

Small businesses and nonprofits can receive free internal control risk assessments from Justice for Fraud Victims (JFV) at the University of Maryland’s Robert H. Smith School of Business. The work ...

Too many healthcare providers fail to conduct comprehensive, timely risk assessments, as required under HIPAA as well as the HITECH Act, says security consultant Kate Borten, president of The ...

Article 9 of DORA makes authentication and access control a legal obligation for EU financial entities. Here is what the ...

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"Wallace, if we lock out this machine every time we have a pill jam, we will never make any product!" This was the testy response I received from a production manager while performing a lockout audit ...

FORT RUCKER, Ala. (Army News Service, (June 30, 2008) - The newest tool in the Army's arsenal of safety products, the Ground Risk Assessment Tool, facilitates the process of identifying accident ...