Publications Help Shape the AICPA’s Cybersecurity Risk Management Initiative Tuesday, September 20, 2016 Download PDF Given the immense scale and complexity of the cybersecurity challenge, every sector of the economy, public and private, has a measure of responsibility for promoting cybersecurity resilience. In response to the challenges posed by cybersecurity threats, the AICPA...

Publications Understanding Cybersecurity and the External Audit Tuesday, February 2, 2016 Download PDF U.S. public company auditors can play an important role regarding cybersecurity. This resource explains that role in two important contexts: the audits of financial statements and internal control over financial reporting (where applicable), and disclosures. Related Resources Publications Corporate decision-making: Why choose a...

AI governance rose on the list of issues committees are considering NEW YORK, Feb. 12, 2025 — As digital threats continue to mount across industries, cybersecurity remains the top priority for audit committees at public companies, outside of financial reporting and internal controls, according to survey findings released in the “Audit...

Hosted by Julie Bell Lindsay, CEO of the Center for Audit Quality, Capital Markets Pulse dives into the latest key matters related to the capital markets featuring experts from across the corporate reporting world. Not seeing the player? Please refresh the page or listen here. Subscribe for the latest episodes on Spotify,...

Audit Partners Pessimistic on U.S. Economic Outlook as U.S. Businesses Continue to Face Inflation, Cybersecurity Risks Washington DC, May 19, 2023 – Audit partners are pessimistic about the outlook for the U.S. economy as U.S. businesses continue to face inflation, cybersecurity risks, and increased regulation, according to the Center for Audit Quality (CAQ’s), Audit...

Inaugural Audit Partner Pulse Survey Offers Unique Insights on Capital Markets & State of the Economy Wednesday, July 6, 2022 Washington DC, July 6, 2022 – The Center for Audit Quality (CAQ) today released the results of a new survey series, Audit Partner Pulse Survey, aimed at gathering US public company audit partner...

Technology has disrupted almost every industry, from healthcare to agriculture. Within the audit profession, technology has transformed the way the traditional audit is done, streamlining the process for auditors while enhancing audit quality. Evolution of the Audit: Technology Technology has had a significant impact on the evolution of the audit. “When I think...

Comment Letter SEC: Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure Monday, May 9, 2022 Download PDF In this comment letter, the CAQ provides views to the Securities and Exchange Commission (SEC) related to its Proposed Rule, Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure. The CAQ is supportive of the SEC’s desire to...