Protiviti's second edition of the IT Audit Benchmarking Survey analyzes some of the underlying IT audit trends and gaps evident in organizations today. In addition to data and analysis, the survey ...

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 ...

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 ...

This updated two-year risk-based audit plan (2021 to 2023) provides a forward plan of third-line assurance activity for Global Affairs Canada. The proposed audit coverage is framed by the external and ...

Even in the face of costly and embarrassing corporate security breaches, one in four companies fails to conduct any IT risk assessment. And 42% say there are areas of their information technology ...

The rulemaking process highlighted tensions with regulating this evolving area of the law, most notably with respect to artificial intelligence technologies ...

The effective integration of risk management into an organization's governance, structures, and programs supports department-wide decision making and key management functions, including policy ...

Generally speaking, firewall audit tools evaluate individual firewalls, even if they can do so for hundreds of them. Some are slowly moving toward a more networkwide risk-assessment approach and the ...