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 ...

The AICPA Auditing Standards Board sharpened the audit profession’s focus on risk-based auditing Tuesday with the release of a new standard on audit risk assessment. Statement on Auditing Standards ...

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 ...

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 ...

LOS ANGELES & LAKE MARY, Fla.--(BUSINESS WIRE)--The Institute of Internal Auditors, the internal audit profession’s widely recognized advocate, educator, and provider of standards, guidance, and ...

After a short visit to Val Lewton’s Cat People, I return to conclude this multipart series on the Framework for OFAC Compliance Commitments (Framework). Every compliance professional of any stripe ...

The Committee of Sponsoring Organizations of the Treadway Commission released a new paper Wednesday on uniting COSO’s enterprise risk management framework with “agile” practices in internal auditing ...

Accounting, auditing and accountability form the core of trustworthy organisational reporting and governance. Accounting involves the systematic recording, classification and disclosure of financial ...

The RBI may ask banks to adopt a Risk-based Internal Audit (RBIA) approach, focusing on areas of higher risk, materiality, systemic relevance and supervisory concerns. This is aimed at providing the ...

Tax auditors and audit supervisors who are responsible for conducting audits of small, medium and large enterprises for tax administrations in the South Asia Region. Participant should have worked in ...