Tracy Harding, CPA, was on his way to work and looking forward to completing an audit he was working on. But on the way in, he heard a news report that changed the objective of his day. A local ...

Calendar year 2023 audits will require auditors to follow revised risk assessment guidance. Changes to the concept of significant risk may impact how you perform risk assessment procedures and how you ...

Forbes contributors publish independent expert analyses and insights. True Tamplin is on a mission to bring financial literacy into schools. Risk management is the calculated approach to understanding ...

Why does a country need a national risk assessment for money laundering and terrorist financing? A framework designed to prevent money laundering and combat terrorist financing is most effective when ...