Months after announcing a new program to validate self-reported nursing home quality data, the Centers for Medicare & ...

In an effort to make the audit process more efficient and effective, the AICPA Assurance Services Executive Committee (ASEC) has developed voluntary audit data standards that would standardize the ...

A new audit data standard issued by the AICPA Assurance Services Executive Committee addresses the inventory subledger and is intended to accommodate basic analysis of the inventory process. Through ...

A data storage strategy that addresses data sovereignty builds on the classification of data in the data audit to limit what data can go where. As part of the classification process, data will be ...

Data Analytics has emerged as an indispensable component within the realms of auditing and information systems, transforming traditional methodologies by integrating advanced computational techniques ...

AI and data sovereignty won’t wait. The question regulators, auditors, and AI systems are asking is simple: Where is the data, and can you prove it?” — Tim Freestone, Chief Strategy Officer at ...

Internal auditors are seeing increased value from leveraging data analytics for internal controls evaluation, fraud detection and compliance monitoring, according to a new report. The report, released ...

The Institute of Internal Auditors has published a new guide to help auditors deal with the challenges of “big data,” the huge volumes of structured and unstructured information that’s being generated ...

Most companies are subject to audit, be these quality or financial. Audits, as defined in the internal standards for quality audits, ISO 19011:2018—Guidelines for auditing management systems, are a ...