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 ...

Airline safety comparisons often focus on outcomes, while regulators and operators assess safety performance through layered ...

Institute of Operational Risk publishes risk control self-assessment guide The Institute of Operational Risk (IOR) has published the second sound practice guidance paper in its new series on the topic ...

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 ...