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 ...
Eight standards rolled out in 2006 by the Auditing Standards Board are sparking a cultural shift for auditors. The standards—Statement on Auditing Standards nos. 104–111—are designed to enhance ...
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 ...
Environmental contamination control is a crucial aspect of sterile pharmaceutical manufacturing, and risk management is needed to guarantee that the necessary control procedures are in place. The risk ...
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Training people to spot phishing is great for culture, but it's a poor safety net; real security means building systems that ...
Inherent risk is the risk posed by an error or omission in a financial statement because of a factor other than a failure of ...
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