Managing Risks by Obtaining a Service Auditors Report
Brochure:
The AICPA discusses the business risks of outsourcing tasks and functions to service organizations and how practitioners should prepare an audit report
Published on March 06, 2013
Service Organization Control Reporting
Article:
Today, it is common for entities to outsource business tasks or functions to service organizations, even those that are core to an entity’s operations. Although user entities may rely on a service organization to perform outsourced tasks or functions, the user entity still retains responsibility (and the risks associated) for
Published on March 04, 2013
Statement on Auditing Standards
Overview:
These AICPA IMTA resources help support CPAs in achieving a level of quality when providing assurance services.
Published on April 10, 2013
Performing an Audit of Internal Control in an Integrated Audit
Overview:
The Center for Audit Quality (CAQ) has developed a new practical pointers reference source for public company auditors that provides lessons learned from integrated audits of internal control over financial reporting (ICFR
Published on February 27, 2013
IT Assurance Services Guidance
Guide:
The guidance set forth provides the CPA with direction and best practices towards improving information quality and managing information risk.
Published on April 25, 2013
IMTA Premium Member Benefits
Tools:
The AICPA IMTA Division has partnered with other parties to offer discounts and additional benefits to our section members, inclusive of CITP credential holders.
Published on May 02, 2013
Interactive IT Case Study for Accounting Professionals
Case Study:
The Interactive IT Case Study for Accounting Professionals, by the AICPA's Information Management and Technology Assurance Division, helps businesses address challenges associated with information technology.
Published on May 14, 2013
Assurance & Compliance Applications
Article:
This topic's emergence reflects a movement to apply process management principles and technology to activities associated with Sections 302 and 404 of SOX.
Published on March 04, 2013
Business Process Reengineering
Article:
Although the "BPR" label is applied to many situations, a proper BPR project may involve a thorough assessment. In this article, Janis Parthun explores implications to accounting.
Published on February 05, 2013
CAATTs Ideal for Efficient Audits
Article:
With new issued and revised auditing standards and audit risk standards, this article explores the renewed emphasis on risk identification and certain key financial statement areas and assertions.
Published on February 05, 2013
CAATTs Ideal for Efficient Audits
Article:
This article highlights renewed emphasis on risk identification, evaluation of controls, and certain key financial statement areas and assertions.
Published on March 04, 2013
AICPA Top Technology Initiatives 2008
Article:
This article provides a deep dive into the AICPA's Annual Top Technology Initiatives that made the list and discusses the applicability of this list within an organization.
Published on March 18, 2013
Segregation of Duties
Article:
Segregation of Duties (SOD) is a building block of sustainable risk management and internal controls for a business.
Published on April 08, 2013
2013 AICPA Top Technology Initiatives Resource Index
Overview:
The Top Technology Initiatives Resource Index provides resources to address this year’s Top 10 Priorities.
Published on May 08, 2013
Outsourcing and Privacy
Article:
This article discusses the 10 critical questions management should ask about outsourcing and discusses specific privacy concerns associated with outsourcing.
Published on March 15, 2013