Cyber-Breaches and Other Threats Involving Conscious Opponents
Cyber-security is now a very real risk, with the potential for staggering costs and reputational harm. Cyber-security has another unusual feature as well: It falls into the realm of conscious harms, where companies must play a cat-and-mouse game to stay ahead of attackers. How do you build, maintain, and audit ...
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How to Simplify Cyber-Security Controls Amid Abundant Laws
By now every compliance officer has already heard the warning that it’s a matter of when you suffer a cyber-security breach, not if. Then comes compliance with breach disclosure rules—and those demands are becoming as perplexing as the cyber-threat itself. Overwhelmed, compliance officers are seeking ways to navigate these demands ...
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PremiumU.K. financial regulator looks to streamline audit enforcement procedures
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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ArticlePCAOB’s Christina Ho: How emerging technologies could improve audit quality
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.