To determine maximum aggregate component materiality levels, we first use the cumulative binomial distribution to derive the maximum number of components that can be allowed to simultaneously contain ...

Cyber incidents, such as IT outages, data breaches or ransomware attacks, are considered the greatest risk facing organizations globally in 2023, according to the European Confederation of Institutes ...

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.

The AICPA Auditing Standards Board’s (ASB’s) plans to finalize a new risk assessment standard at its August meeting should be welcome news for many practitioners. Risk assessment is a fundamental ...

One of internal audit's values is to tell management when the controls to manage risks and assure opportunities aren't working. Internal audit should have a plan for the work it will do, and by now we ...

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 ...

A monthly overview of things you need to know as an architect or aspiring architect. Unlock the full InfoQ experience by logging in! Stay updated with your favorite authors and topics, engage with ...

Most AI scribes simply record an encounter and create a note based on a simple template. JotPsych's new JotAudit feature ...