As governments look to regulate the online world, the scrutiny of the algorithms that sit behind popular websites and apps is only going to increase. With doubts over whether self-regulation can ever ...
Carol Hall failed one of the first computer auditing exams she ever took, miserably. But it did not stop her from going on to establish a career in auditing and also co-found the Bermuda chapter of ...
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 ...
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 ...
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