The concepts of quality assurance and audits are two distinct ideas that serve the same purpose: improving quality, consistency and reliability in operations. Quality assurance is more of an abstract ...

For decades, audit and security teams have relied on a familiar map: users inside the perimeter were trusted, those outside were not. But that map no longer matches reality. Data lives in the cloud, ...

Discover how negative assurance works in auditing, confirming accuracy without contrary evidence, and why it's vital when ...

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 ...

The AICPA is making changes in both auditing and assurance services. The Service Organizations Task Force of the AICPA’s Auditing Standards Board has developed an illustrative dual opinion service ...

ESG and sustainability data are increasingly used by investors, regulators, customers, employees, and other stakeholders to assess the sustainability and value of a company. This expanded use has ...

Professional auditing can turn narrative into evidence, lower the cost of capital and help protect both sides from preventable mistakes.

ALTAMONTE SPRINGS, FLORIDA - Two new best practice advisory papers on risk management have been released by the international industry standards body the Institute of Internal Auditors (IIA). The IIA ...