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 ...

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 ...

The Defense Department's fourth annual financial audit highlights ongoing struggles to accurately account for information technology systems and their effectiveness. The DOD's inspector general and ...

If I were to ask you, as business leaders, what keeps you up at night, chances are high that managing change would be at the top of your list. According to a study published in Harvard Business Review ...