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 ...

TO HELP AUDITORS COPE WITH THE ISSUES surrounding the explosive growth in information technology use, the ASB issued SAS no. 94, The Effect of Information Technology on the Auditor’s Consideration of ...

Grant Thornton has released a proprietary app for automated controls testing, targeted at auditors. Cta.x is designed to help audit firms develop and deploy automated internal controls tests to comply ...

Nov. 15 looms large for corporate executives who will soon have to certify compliance with Section 404 of the Sarbanes-Oxley Act. Their assertions on the effectiveness of internal controls over ...

Cloud audit platform AuditBoard added new features to its software that provide capabilities in analytics, annotation and artificial intelligence. These new features, announced Monday at the Institute ...