The IQ Working Group has defined a pragmatic risk-based approach to audit trail review, where it is only required for high impact GxP data. Audit trail review (ATR) is a mechanism to detect potential ...

From there, the auditor formally assesses the risk of material misstatement for all relevant assertions and then designs and performs further audit procedures based on the risks assessed. This process ...

The AICPA Auditing Standards Board (ASB) on Tuesday issued Statement on Auditing Standards (SAS) No. 149, a standard that introduces a risk-based approach to planning and performing a group audit. SAS ...

To conduct a strong internal audit of cyber risk, organizations need to adopt a risk-based approach. This involves identifying the most critical assets and systems that need to be protected, both ...

This guide provides an eight-step process for establishing and conducting a quality access review that will satisfy multiple ...

This course is designed to improve capacity of revenue administrations in the audit function, with a risk-based approach. In recent years, revenue administrations in most countries are seeking to ...

Internal auditors can continuously monitor risks to maintain flexible, risk-based audit plans and provide ... Risk isn’t siloed, and your approach to risk shouldn’t be either.

Regulators require that financial services companies take a risk-based approach (RBA) to maintain compliance, which can seem like a heavy burden on businesses in terms of costs, workforce and ...

Dublin, Oct. 04, 2022 (GLOBE NEWSWIRE) -- The "Auditing and Qualifying Suppliers and Vendors - An Effective Risk Based Approach" training has been added to ResearchAndMarkets.com's offering. This ...