The Impact of AI in Banking and Financial Services, evaluates how machine learning and natural language processing can be ...

Like professionals in nearly every business on the planet, auditors have suffered a tremendous disruption to their normal operations because of the coronavirus pandemic. But the magnitude of the ...

Companies are always trying to do more with less. Senior executives will spend hours designing policies and programs to stretch dollars, resources and reduce costs. Committees are established for such ...

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 ...

Audit sampling techniques may permit errors or dishonesty to go undetected. Audit sampling occurs when a review of less than 100% of a population occurs. Determining how the size of a population is ...

The American Institute of CPAs has released a guide to help auditors deal with a new standard on assessing the risks of a material misstatement. The new audit guide, Risk Assessment in a Financial ...

Risks in accounting and audit firms are most often described by the audit risk model. This model describes how the responsibilities of management and auditors combine to determine the risk of the ...

Audit engagement risk is something all auditors think about and incorporate into their decisions, but recent research suggests that they might not be thinking about it as broadly as they should.

This is a preview. Log in through your library . Journal Information The Journal of Accounting Research publishes original research using analytical, empirical, experimental, and field study methods ...

New survey by Protiviti and ISACA finds that organizations further along the digital transformation maturity spectrum have a clear advantage amid the COVID-19 environment MENLO PARK, Calif., Dec. 15, ...

Systematic sampling is straightforward and low risk, offering better control. However, it may introduce sampling errors and ...

Safeguarding Our Community. Advancing Our Mission. The Division of Safety, Audit, Risk, and Compliance supports the University’s mission by proactively enhancing campus safety, strengthening internal ...