This paper shares six items at the top of IT audit leaders’ growing priority lists that should resonate with CAEs, based on key points from Protiviti’s 2019 IT audit benchmarking survey...

In this article, Audit Analytics explains some of the new and interesting trends, including the novel coronavirus, disclosed by large accelerated filers and filers with fiscal years end...

This article shares how one of the most labor-intensive finance department activities, robotic process automation, can offer great value and an immediate return on investment during acc...

This issue of Board Perspectives highlights some of the important points outlined in the National Association of Corporate Director’s (NACD) recent survey, including key takeaways.

This article describes the growing compliance obligations for financial services firms and identifies five key strategies that help finance leaders retain, develop, recruit and augment ...

This article explores the Current Expected Credit Loss (CECL) accounting standard updates and introduces the AICPA’s Practice Aid, which helps organizations effectively and efficiently ...

In this article, we shed light on the basic elements of AI and provide some thoughts on how internal audit organizations can get started in their evaluation and use of AI methods and te...

In this profile, Masakazu Inori, communications team leader of legal affairs and internal auditing, discusses how his internal audit team is changing the world through digital technolog...

This issue of Board Perspectives highlights some of the key takeaways from the 2020 Executive Perspectives on Top Risks survey and ranks the top 10 risk themes in order of priority.

This article reviews the anticipated changes proposed by the SEC and revised standards implemented by the Financial Reporting Council related to auditor independence regulations.

This article takes a look at the current and emerging risks facing finance firms as of last year, based on the OCC recent Semiannual Risk Perspective.

This article describes the scope of finance firms’ compliance obligations with operational resilience and provides additional clarity on several key concepts essential to building opera...