This paper discusses the importance of designing privacy into an organization’s records management program and how that can be accomplished using Generally Accepted Privacy Principles (GAPP
Published on December 11, 2009
A Practice Aid for Records Retention
This is an overview of what record retention is and its policy and procedures requirements
Published on December 06, 2012
FTC Identity Theft Resources for Businesses
The Federal Trade Commission (FTC) has compiled resources on how to protect personal information from identity theft.
Published on January 26, 2015
Outsourcing and Privacy
This article discusses the 10 critical questions management should ask about outsourcing and discusses specific privacy concerns associated with outsourcing.
Published on January 16, 2014
The AICPA developed assurance and advisory services that build trust and confidence in businesses as a natural extension of the CPA's service offerings.
Published on October 27, 2014
Critical Security Audit Considerations
This article will address specific policies, procedures, and methods related to the security portion of an information technology internal audit.
Published on February 25, 2013
CPA/CITP Credential Recertification
This page contains CITP Credential recertification guidelines.
Published on April 24, 2015
Segregation of Duties
Segregation of Duties (SOD) is a building block of sustainable risk management and internal controls for a business.
Published on April 08, 2013
CAATTs Ideal for Efficient Audits
This article highlights renewed emphasis on risk identification, evaluation of controls, and certain key financial statement areas and assertions.
Published on March 04, 2013
Interactive IT Case Study for Accounting Professionals
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 September 25, 2014