As independent auditors to public companies and business development companies begin to make required disclosure of Critical Audit Matters (CAMs) to the audit committee, such reports are beginning to ...

SCHAUMBURG, Ill.--(BUSINESS WIRE)--Many IT audit and assurance professionals have long relied on a single source of guidance to perform effective audit reports—the Information Technology Audit ...

Editor’s note: This is the fourth article in a four-part series that is part of a larger initiative the AICPA Auditing Standards Board (ASB) has undertaken to understand and support technology use in ...

Audit committees possess a fairly measured attitude towards technology, described in a recent report from the Public Company Accounting Oversight Board as neither bullish nor bearish — they're ...

Deloitte & Touche chairman and CEO Joe Ucuzoglu, who leads Deloitte’s audit practice, is preparing the firm for the audit demands of the future, with the help of sophisticated technology. Processing ...

Remember finding out you could use a calculator for your high school algebra test? A calculator can do some amazing things with numbers, but the thing is, you still had to input the correct numbers ...

ALBANY — The state Office of Information Technology Services has lost track of thousands of computers and other technological devices due to “significant weaknesses” in its inventory processes, ...

Address IT audit and assurance practitioners’ roles and responsibilities, ethics, professional and personal conduct, and required knowledge and skills Define terms and concepts specific for IT audit ...