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 ...

The IQ Working Group has defined a pragmatic risk-based approach to audit trail review, where it is only required for high impact GxP data. Audit trail review (ATR) is a mechanism to detect potential ...

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 ...

In a recent Hayes Management Consulting blog, Carrie Walters-Derksen and Susan Horahan explain why risk-based auditing may be the right choice for your organization. In a recent survey of Chief Audit ...

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 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, ...

eSpeaks’ Corey Noles talks with Rob Israch, President of Tipalti, about what it means to lead with Global-First Finance and how companies can build scalable, compliant operations in an increasingly ...

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 ...

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 ...