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 ...

Research personnel must perform a process risk assessment for all processes that utilize hazardous materials. The assessment is utilized to determine the level of risk associated with a specific ...

The Environmental Protection Agency's logo is displayed on a door at its headquarters on March 16, 2017, in Washington, D.C. (Photo by Justin Sullivan/Getty Images) The Environmental Protection Agency ...

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 ...

One way to think of job safety is that it’s a game workers play with management to see what they can get by with so safety doesn’t interfere with getting work done. This approach is noted for its ...

In this Statement, The Importance of a Comprehensive Risk Assessment by Auditors and Management, SEC Chief Accountant Paul Munter cautions auditors and company managements against conducting risk ...

Identify hazards. Assess risks. Implement risk control according to the hierarchy of risk control methods. The first Informational Note following this says the risk assessment procedure could identify ...

ITRA covers Sections 2 and 5 of the Security Standard for the Solutions Life Cycle Management (SLCM) process. You can find a link to the Security Standard: Solutions Life Cycle Management process in ...