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 ...

Annually, we perform a campus wide risk assessment, with the support of Internal Audit and the University’s Compliance Program. We embraces a holistic strategy for risk identification, utilizing a ...

When drafting Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, the AICPA Auditing Standards Board (ASB) ...

Optro, the leading AI-powered GRC Intelligence Platform, today announced the launch of an expanded set of autonomous agentic products to empower risk teams across the enterprise. Unveiled at CRX ...

I am pleased to present the Audit and Risk Committee’s annual report for 2025/26. The Committee met five times during the year and provided independent oversight of key elements of the BBC’s controls ...

Credit losses represent a significant area of focus in financial statement audits. As economic conditions fluctuate and accounting standards evolve, auditors face increasing challenges in evaluating ...

Philippine internal audit teams face skills gaps as risk grows, with executives expecting more focus on AI, cybersecurity, ...