All Auditing Standard No. 5 articles

  • Blog post

    SEC Ponders Tension Over Management Review Controls


    Image: Amid continued tension over what it takes to satisfy auditors and regulators with respect to management review controls, the SEC is pondering whether some kind of new guidance might be in order. Deputy Chief Accountant Brian Croteau said recently, “It’s not an area that seems to be improving. So ...

  • Blog post

    IT Experts Offer Updated Guidance on IT Controls


    Image: Companies struggling with information technology controls may gain tips from ISACA’s new guidance on scoping and assessment ideas for IT-related aspects of the COSO framework. “This latest guide will help professionals align with these changes in the industry,” said Ken Vander Wal, former ISACA president.