COSO was adopted in 1992 as a framework for basis to design and then test the effectiveness of internal controls. In 2010, it was deemed necessary to update this framework, to provide a more ...

Businesses must convince customers their personal data is safe. Run a cybersecurity risk assessment to protect company and customer data.

Calendar year 2023 audits will require auditors to follow revised risk assessment guidance. Changes to the concept of significant risk may impact how you perform risk assessment procedures and how you ...

Keypoint: Although they are only draft regulations and not part of the formal rulemaking process, the drafts demonstrate the Agency’s intent to create extensive obligations for businesses subject to ...

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 ...

GOJO, a global producer and marketer of skin health and hygiene solutions and the inventors of PURELL, offers a free, downloadable and adaptable sample infection control risk assessment form for ...