Protiviti Directors explore the transition to an AI-native practice, 100% population testing in audit, and the Accounting Automation Index.

AI startup Anthropic's claim of automating COBOL modernization sent IBM's stock plummeting, wiping billions off its market value. The decades-old language, still powering critical systems, faces a ...

TIME cannot be measured as any other physical magnitude is measured. Measurement is the determination of the number of ‘units’ contained pin the assigned quantity, and the unit is defined either (as ...

The evidence is solid but not definitive, as the conclusions rely on the absence of changes in spatial breadth and would benefit from clearer statistical justification and a more cautious ...

The new generation of “miniforests” pop up everywhere from schoolyards to urban parks to parking lots. Typically ranging from ...