The widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, the ...

A handful of security deficiencies in IRS information systems elevate the tax agency’s risk of inaccuracies in financial statements, the Government Accountability Office said Thursday. In its report, ...

Identifying and assessing the risks of material misstatement due to fraud are among the most challenging aspects of auditing in recent years, according to outreach conducted by the AICPA Auditing ...

Here's advice on avoiding breakdowns or inadequacies in a US financial institution's security and privacy policies and procedures that can trigger a matter requiring attention notice. CISOs who work ...