- Fraud and Emerging Tech: Robotic Process AutomationPublications Fraud and Emerging Tech: Robotic Process Automation Sunday, January 12, 2020 Robotic process automation (RPA) is an exciting technology and a driver of innovation in finance. Making use of “bots,” RPA is aimed at automating repetitive, rules-based processes. What are the implications of RPA for deterring and detecting financial reporting fraud? Get insights...January 13th, 2020
Publications, Audit Committee, Auditors, Policymakers, Preparers/Issuers - The Role of Auditors in Company-Prepared Information: Present and FutureThe pace of change in business is accelerating, and the volume of information available to investors and other stakeholders in the US financial reporting ecosystem continues to grow. Investors and others are using both audited financial statements and—increasingly—unaudited company-prepared information to make decisions. The Role of Auditors in Company-Prepared Information: Present...December 3rd, 2019Publications, Audit Committee, Auditors, Investors, Policymakers, Preparers/Issuers
- Insights for Audit Committees: Implementation of Critical Audit MattersVideo Insights for Audit Committees: Implementation of Critical Audit Matters Wednesday, May 8, 2019 In this May 2019 episode of “Inside America’s Boardrooms,” get insights on critical audit matters (CAMs) from Catherine Ide, CAQ Managing Director of Professional Practice and Member Services. Ide outlines questions that audit committees should ask regarding the identification...May 8th, 2019Publications, Audit Committee, Auditors, Investors, Audit Quality
- Preparing for the New Credit Losses Standard: A Tool for Audit CommitteesPublications Preparing for the New Credit Losses Standard: A Tool for Audit Committees Tuesday, May 7, 2019 Download PDF Preparing for the New Credit Losses Standard: A Tool for Audit Committees is designed to help audit committees exercise their oversight responsibilities as companies implement a new credit losses accounting standard that begins to...May 7th, 2019Publications, Audit Committee, Auditors, Investors
- Fraud and Emerging Tech: BlockchainPublications Fraud and Emerging Tech: Blockchain Thursday, February 27, 2020 By Lucy Wang, CFE, Senior Technical Manager of Anti-Fraud One of the biggest disruptors in digital innovation, blockchain is redefining the future of financial reporting, audit, and risk management. This post, part of an emerging technology series from the Anti-Fraud Collaboration, examines the implications...April 7th, 2019Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud
- Assessing Corporate Culture: A Proactive Approach to Deter MisconductPublications Assessing Corporate Culture: A Proactive Approach to Deter Misconduct Tuesday, March 10, 2020 Download PDF When a corporate scandal occurs and stakeholders seek reasons and root causes, the trail often leads back to problems with the organization’s culture. But what if an organization could get ahead of those crises? Many companies have...March 10th, 2019Publications, Audit Committee, Auditors, Company Management
- Emerging Technologies: An Oversight Tool for Audit CommitteesPublications Emerging Technologies: An Oversight Tool for Audit Committees Wednesday, December 12, 2018 Download PDF Emerging Technologies: An Oversight Tool for Audit Committees provides a framework and questions that audit committees may ask management and auditors to help inform their oversight of financial reporting as emerging technologies take hold. Leveraging the work of...December 7th, 2018Publications, Audit Committee, Auditors, Company Management, Emerging Reporting Areas
- 2018 Audit Committee Transparency BarometerPublications 2018 Audit Committee Transparency Barometer Thursday, November 1, 2018 Download PDF The amount of information available to investors and other stakeholders on audit committee oversight of the external auditor continues to increase, according to the 2018 edition of the Audit Committee Transparency Barometer, an annual report issued jointly by the CAQ and...October 30th, 2018Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
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