How auditors assess and respond to risks of material misstatement in the financial statements, including the risk of fraud, is a critical component of audit quality. New research supported by the ...
The introduction of process safety system–specific malware into the manufacturing world in 2017 intensified the discussion around the convergence of safety and cybersecurity. If a cyberattack could ...
When drafting Statement on Auditing Standards (SAS) No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, the AICPA Auditing Standards Board (ASB) ...
Environmental contamination control is a crucial aspect of sterile pharmaceutical manufacturing, and risk management is needed to guarantee that the necessary control procedures are in place. The risk ...
The Environmental Protection Agency's logo is displayed on a door at its headquarters on March 16, 2017, in Washington, D.C. (Photo by Justin Sullivan/Getty Images) The Environmental Protection Agency ...
The process used by EPA to evaluate the safety of chemicals needs to be streamlined to ensure that risk assessments use appropriate scientific data and are relevant to decisionmakers, concludes a ...
Risk Assessments – What’s the Big Deal? Your Responsibilities If You Adopt Electronic Health Records
One the most challenging areas facing healthcare organizations today is the decision to adopt an electronic health records system. This decision involves significant financial resources and time ...
The Office for Civil Rights (OCR) on Friday issued its first in a series of HITECH-required guidance documents to educate covered entities and business associates (BA) on the best methods to secure ...
Inherent risk is a concept that while fundamental to cybersecurity, has largely been disregarded by popular cybersecurity risk guidelines and standards and remains arcane to the vast majority of ...
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