Service Organization Control Reporting
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
These AICPA IMTA resources help support CPAs in achieving a level of quality when providing assurance services.
Published on April 10, 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 May 14, 2013
Performing an Audit of Internal Control in an Integrated Audit
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
Business Process Reengineering
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
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
2014 AICPA Top Technology Initiatives Resource Index
The Top Technology Initiatives Resource Index provides resources to address this year’s Top 10 Priorities.
Published on April 04, 2014
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