COSO's Take Two on Internal Control Framework Earns Praise

By Tammy Whitehouse2012-10-10T00:00:00

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Updated COSO Framework to Spark Review of Internal Controls

2013-05-21T00:00:00Z By Tammy Whitehouse
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U.K. financial regulator looks to streamline audit enforcement procedures

2025-10-15T19:16:00Z By Ruth Prickett

Auditors are supposed to keep businesses honest, but how much regulation is the optimum for the auditors – and how onerous and punitive should the enforcement regime be? A new consultation by the U.K. regulator, the Financial Reporting Council, opened on Oct. 1 and has put the vexed question of ...
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PCAOB’s Christina Ho: How emerging technologies could improve audit quality

2025-10-07T20:32:00Z By Jaclyn Jaeger

Emerging technologies, like artificial intelligence (AI) and advanced data analytics, can improve audit quality in significant ways. As the regulatory overseer of public-company audits, the Public Company Accounting Oversight Board (PCAOB) has a critical role to play by ensuring that its audit standards evolve as the audit profession evolves.