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 ...

Regulators require that financial services companies take a risk-based approach (RBA) to maintain compliance, which can seem like a heavy burden on businesses in terms of costs, workforce and ...

18 February 2006 OVER 100 professional accountants and members of the Bahrain Chapter of the Institute of Chartered Accountants of India (BCICAI) attended a presentation titled "Corporate Governance ...

Market opportunities lie in providing comprehensive training programs focused on supplier qualification in compliance with 21 CFR 111 for the dietary supplements, pharmaceuticals, biotech, and medical ...

Tax auditors and audit supervisors who are responsible for conducting audits in their current roles or will potentially be handling such roles in their future assignments. This course is designed to ...

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 top-side journal entry is most susceptible to fraud by management override. It’s possible to make adjustments in subledgers, but this requires collusion with other organizational departments, ...

A risk-based approach is the most successful strategy for identity and access management in the modern enterprise, according to consultancy KPMG. This means identifying the most critical applications ...

As we have repeatedly blogged, concerns about perceived anti-money laundering (“AML”) risks in the real estate industry are rising globally. Consistent with this concern, the Financial Action Task ...

For years, corporations maintained a “secure the perimeter” approach when it came to protecting business assets. However, over time, security perimeters have largely disappeared since companies ...