The proposal, which can be viewed at http://edocket.access.gpo.gov/2008/E8-20179.htm, will ensure that the best and latest available evidence and scientific data are ...

New NYDFS guidance identifies common gaps in Part 500 risk assessments and signals how the Department will evaluate them in examinations ...

When drafting Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, the AICPA Auditing Standards Board (ASB) ...

AI and other rapidly evolving technologies are enabling organizations to become more innovative and insightful in risk management across the enterprise. One path many leading organizations often take ...

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 ...

The American Institute of CPAs released a new standard to help auditors assess the risks of material misstatement. Processing Content The new Statement on Auditing Standards (SAS) No. 145, aims to ...

Managers of major industrial facilities with large footprints -- such as refineries or municipal utilities -- have a challenging enough job just operating and maintaining facilities on a daily basis.

As reported last week, a state-sponsored hacker may have breached multiple U.S. government networks through a widely-used software product offered by SolarWinds. The compromised product, known as ...

Identify hazards. Assess risks. Implement risk control according to the hierarchy of risk control methods. The first Informational Note following this says the risk assessment procedure could identify ...

When it comes to performing high-risk procedures, the majority of hospitals do not perform them often enough to meet safety standards, according to a new report from The Leapfrog Group. When it comes ...