The crux of the SEC’s interpretive guidance for management is a top-down, risk-based approach that puts risk first and foremost. Four key areas of opportunity can be used to reduce an organization’s ...

financial reports while reducing audit costs, especially for smaller public companies. According to the SEC Web site, the commission expects Standard No. 5, in combination with the commission’s new ...

Eliminates spreadsheet chaos and fragmented GRC tools through centralized governance of compliance controls—enabling organizations to publish controls, enforce standards, and validate evidence across ...

Eight standards rolled out in 2006 by the Auditing Standards Board are sparking a cultural shift for auditors. The standards—Statement on Auditing Standards nos. 104–111—are designed to enhance ...