By Tammy Whitehouse2014-02-19T12:48:00
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2015-03-30T13:15:00Z By Tammy Whitehouse
The compliance and audit community have pored over PCAOB inspection data on audit firms for five years now. What does the data tell us, really? This week Compliance Week begins a special series looking at the insights that the inspection process can give—starting with how much value the disclosure of ...
2014-05-06T00:00:00Z By Tammy Whitehouse
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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