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 ...

In June 2022, the AICPA’s Auditing Standards Board (ASB) and Accounting and Review Services Committee (ARSC) issued interrelated final standards on quality management intended to clarify and improve ...

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 ...

“Seeing the forest for the trees,” the classic admonition to not let the detailed, close-up view of a situation obscure “the big picture” perspective, is an apt one for the current state—and ...

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 field of industrial hygiene (IH) is evolving. As Baby Boomers retire and long-held IH roles are increasingly being restructured, outsourced, or integrated into broader OH&S programs, many ...

TPRM today prioritizes fear of penalty over pursuit of real security. By investing in a comprehensive, targeted approach, organizations can reclaim TPRM as an essential part of their security ...

A risk-based cybersecurity approach prioritizes threats based on their likelihood and impact. The goal is to shift security from a reactive checklist to a proactive driver of resilience, efficiency ...

As payers are increasingly holding providers financially accountable for outcomes under value-based payment arrangements, there is growing concern that organizations caring for populations with ...