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 ...

The AICPA Auditing Standards Board (ASB) on Tuesday issued Statement on Auditing Standards (SAS) No. 149, a standard that introduces a risk-based approach to planning and performing a group audit. SAS ...

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 ...

Regulators require that financial services companies take a risk-based approach (RBA) to maintain compliance, which can seem like a heavy burden on businesses in terms of costs, workforce and ...

The Committee of Sponsoring Organizations of the Treadway Commission released a new paper Wednesday on uniting COSO’s enterprise risk management framework with “agile” practices in internal auditing ...

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 ...

WASHINGTON (MarketWatch) -- U.S. securities regulators approved a new auditing standard on Wednesday intended to bring a risk-based approach to checks of financial statements. The standard, approved ...

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 ...