By Tammy Whitehouse2017-11-14T14:15:00
While acknowledging audit firms have taken measures to address adverse inspection findings, the PCAOB also is starting to ask if the firms are doing enough.
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2018-02-13T11:45:00Z By Tammy Whitehouse
Has it become unrealistic for some companies to engage truly independent auditors? Exploring that possibility, the SEC may amend its independence rules.
2017-11-21T16:45:00Z By Tammy Whitehouse
Internal audit plans for the coming year will reflect more consideration of corporate culture and the risks it might pose to the company’s success.
2026-01-22T17:36:00Z By Diana Mugambi CW guest columnist
For more than two decades, assurance and compliance frameworks have rested on a simple assumption: Material decisions are made by people. Post‑Sarbanes-Oxley Act (SOX) assurance reset worked because it aligned accountability with human behavior. That assumption shapes how internal controls are designed, how accountability is assigned, and how assurance is ...
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