In June 2022, the AICPA’s Auditing Standards Board (ASB) and Accounting and Review Services Committee (ARSC) issued interrelated final standards on quality management intended to clarify and improve ...

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 ...

Effective occupational health and safety management requires a structured approach to hazard identification and risk assessment, which is best achieved by a management system. The implementation of an ...

Cyberattacks and data breaches are no longer merely an IT problem. They have the potential to cause business disruption, financial damage and reputational harm. Data theft can introduce a raft of ...

Paul D. Jacobs ([email protected]), Agency for Healthcare Research and Quality, Rockville, Maryland. There is widespread agreement that taxpayers pay more when Medicare beneficiaries are enrolled in ...

From a certain age, many people regularly visit their doctor for check-ups. In this way, risks and dangers can be identified early and appropriate measures taken. The same applies to cybersecurity: ...