New, large-scale regulatory obligations such as the Securities and Exchange Commission’s pending climate disclosure rule will open organizations up to a number of new risks, including regulatory ...

The International Auditing and Assurance Standards Board proposed revisions Wednesday to three of its International Standards on Auditing: ISA 330, The Auditor's Responses to Assessed Risks; ISA 500, ...

The IAASB said the proposals are intended to complete an “important phase” of its effort to modernise the ISAs.

Tax auditors and audit supervisors who are responsible for conducting audits in their current roles or will potentially be handling such roles in their future assignments. This course is designed to ...

Forbes contributors publish independent expert analyses and insights. Robert Eccles writes about sustainability in the capital markets. This article is more than 4 years old. The internal audit (IA) ...

Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...

RBI notifies Payments Banks Internal Audit Function Directions, 2026, mandating risk-based internal audit, governance and ...

The Committee of Sponsoring Organizations of the Treadway Commission released a new paper Wednesday on uniting COSO’s enterprise risk management framework with “agile” practices in internal auditing ...

The RBI may ask banks to adopt a Risk-based Internal Audit (RBIA) approach, focusing on areas of higher risk, materiality, systemic relevance and supervisory concerns. This is aimed at providing the ...

Tax auditors and audit supervisors who are responsible for conducting audits of small, medium and large enterprises for tax administrations in the South Asia Region. Participant should have worked in ...

RBI issues Internal Audit Function Directions, 2026 prescribing Risk-Based Internal Audit, governance, audit independence, ...