Risk-based audit needs a reset to enterprise risk and value auditing. When I became a chief audit executive (CAE) for the first time in 1990, I determined a risk-based approach was inadequate. A ...

In a recent Hayes Management Consulting blog, Carrie Walters-Derksen and Susan Horahan explain why risk-based auditing may be the right choice for your organization. In a recent survey of Chief Audit ...

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 ...

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 ...

In June 2022, the AICPA’s Auditing Standards Board (ASB) and Accounting and Review Services Committee (ARSC) issued interrelated final standards on quality management intended to clarify and improve ...

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 ...

Forbes contributors publish independent expert analyses and insights. Robert Eccles writes about sustainability in the capital markets. This article is more than 3 years old. The internal audit (IA) ...

Bedlam is defined as a “state of uproar and confusion,” and I see no better way to describe today’s chaotic risk environment. Thus far, 2022 has presented unprecedented risk-induced disruption. Across ...

The World Safety and Operations Conference in Hanoi, Vietnam, is co-hosted by IATA and Vietnam Airlines. Credit: Joe Pries Aviation SINGAPORE—IATA is debuting its first safety-themed summit, the World ...

Tax auditors and audit supervisors who are responsible for conducting audits of small, medium and large enterprises for tax administrations in the South Asia Region. Participant should have worked in ...