- Perspectives on Corporate Reporting, the Audit, and Regulatory Environment: Institutional Investor Research FindingsIn an effort to engage capital market stakeholders and better understand their information expectations, the CAQ commissioned KRC Research to conduct qualitative research with institutional investors whose portfolio consists primarily of equities in North America, working in a range of investment settings from family offices to pensions and large banks. The...November 17th, 2023
Publications, Academics, Audit Committee, Auditors, Broker Dealers, Company Management, Global, Investors, Policymakers, Preparers/Issuers, Anti-Fraud, Audit Quality, Cybersecurity, Emerging Reporting Areas, ESG - What Management Needs to Know About the New SEC Cybersecurity Disclosure RulesEarlier this year, the SEC adopted new rules around cybersecurity disclosures. What do audit committees and company management need to know in regards to these new rules and how might they impact reporting and an organization’s cybersecurity program? To help assist company management and other financial reporting stakeholders, the AICPA...September 13th, 2023Publications, Audit Committee, Auditors, Company Management, Cybersecurity, Emerging Reporting Areas
- Fraud and Emerging Tech: Artificial Intelligence and Machine LearningPublications Fraud and Emerging Tech: Artificial Intelligence and Machine Learning Monday, April 5, 2021 Download PDF Artificial intelligence (AI) has become one of the fastest-growing priorities for many companies in the digital era and, consequently, will have a wide-ranging impact on businesses across the globe. This post, part of an emerging technology series...April 5th, 2021Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud, Cybersecurity
- Fraud and Emerging Tech: Cybercrime on the Rise during COVID-19Publications, COVID-19 Fraud and Emerging Tech: Cybercrime on the Rise during COVID-19 Monday, November 9, 2020 Download PDF Despite numerous other challenges faced by companies during one of the most disruptive times in recent decades, cybersecurity remains top of mind for businesses as they respond to the COVID-19 pandemic. This post, part of...November 9th, 2020Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud, Cybersecurity, Emerging Reporting Areas
- Helping Companies Meet the Challenges of Managing Cybersecurity RiskPublications Helping Companies Meet the Challenges of Managing Cybersecurity Risk Tuesday, May 15, 2018 Download PDF This one-page fact sheet provides an overview of how and why the CPA profession can help companies meet the challenges of managing cybersecurity risk. Key points include the following: CPAs operate under principles and standards of performance that...May 15th, 2018Publications, Auditors, Cybersecurity
- Cybersecurity Risk Management Oversight: A Tool for Board MembersPublications Cybersecurity Risk Management Oversight: A Tool for Board Members Thursday, April 12, 2018 Download PDF Cybersecurity Risk Management Oversight: A Tool for Board Members provides key questions board members can use as they discuss cybersecurity risks and disclosures with management and CPA firms. The questions are grouped under four key areas: Understanding how...April 5th, 2018Publications, Audit Committee, Auditors, Cybersecurity
- The CPA's Role in Addressing Cybersecurity RiskPublications The CPA’s Role in Addressing Cybersecurity Risk Wednesday, May 24, 2017 Download PDF The CPA’s Role in Addressing Cybersecurity Risk outlines how the auditing profession can help companies and the capital markets address the growing challenges of cybersecurity. The paper explores the challenging cybersecurity landscape, one in which organizations face varying cyber-threats...May 22nd, 2017Publications, Auditors, Cybersecurity
- Cybersecurity: How CPAs Are Addressing a Dynamic and Complex RiskPublications Cybersecurity: How CPAs Are Addressing a Dynamic and Complex Risk Thursday, April 20, 2017 Download PDF CPAs are fostering a conversation to drive a voluntary, market-based solution to evaluating cybersecurity risk management that could enhance public trust in the effectiveness of a company’s cybersecurity programs. This fact sheet provides more information on...September 21st, 2016Publications, Auditors, Cybersecurity
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