AuditBoard — which makes cloud-based enterprise software for risk, audit and compliance work — has released AuditBoard RiskOversight, a new, integrated risk management solution. Processing Content ...
FRANKFURT, May 12 (Reuters) - European Central Bank supervisors are often too lenient with banks in how they manage credit risk, especially in the case of the worst performers, the European Court of ...
The Committee of Sponsoring Organizations of the Treadway Commission released a new paper Wednesday on uniting COSO’s enterprise risk management framework with “agile” practices in internal auditing ...
Identity risk has become inseparable from credit risk. Before you can predict how someone will repay, you must be sure of who ...
This article was written by Jerome Barkate, Nakul Nair, Zane Van Dusen, and Scott Coulter. We are witnessing a remarkable period in the credit markets. Following years of accommodative monetary ...
The widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, the ...
Boards of struggling companies (and their auditors) must navigate choppy waters in terms of finalising their audited accounts in the midst of a global downturn. The global downturn triggered by the ...
Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...
New European-wide prescriptive guidelines emphasizing the need for integrated credit risk management supported by data to go live in June 2021 ESG factors centre piece of the requirements as banks ...
The annual audit plan is typically out-of-date even before it is approved by the audit committee. It’s quite a few years since I first started talking about “auditing at the speed of risk” (since at ...