By Tammy Whitehouse2018-11-07T10:00:00
Whatever changes technology might bring to financial reporting, auditors still face the same auditing standards and expectations from regulators.
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2018-12-04T11:15:00Z By Tammy Whitehouse
ICFR guides by preparers and for preparers are meant to help the preparer community develop and document internal controls over leases and CECL adoptions.
2018-11-27T09:45:00Z By Tammy Whitehouse
Technology is permeating internal control over financial reporting, and one of its pioneers says the transition is possible even without a tech background.
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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