Risk management

The Governmental Accounting Standards Board released guidance requiring state and local governments to disclose information about certain risks.

A study finds the negative effects of such events can lead to pessimistic risk assessments of financial reporting choices and a decline in accrual-based and real earnings management for companies in the impacted areas.

ART programs provide a number of benefits, including more control over premiums and a more stable renewal process. However, the tax consequences require a thorough vetting.

Economic conditions, including inflationary pressures, topped the list of concerns cited by executives on a new survey.

A recent survey has found internal auditors are optimistic about the economy and about the availability of talent going into 2024 despite ongoing risks in both areas.

Stephen Vono and John Raspante of McGowan Pro look at the new areas that are sparking claims against firms — and the tools they can use to protect themselves.

Cybersecurity and human capital rank as the top risks among internal auditors around the world, according to a new survey.

The Top 20 Firm bought the risk management and loan review services divisions of Sheshunoff Consulting + Solutions.

New AuditBoard solution focused on IT risk management; KPMG deepens relationship with Service Now; and other news and updates from the accounting technology arena.

Green is costing green; Moore to come; disaster disbelief; and other highlights from our favorite tax bloggers.

Why accountants should prioritize nonfinancials in business valuations

Internal audit has become a necessary line of defense in organizational management of these risks

Board staff released a spotlight report to provide food for thought for committee members about fraud risks, cybersecurity, digital assets, critical audit matters and more.

CEO Leyton Perris discusses his AI-driven risk discovery and management solutions provider.

A recent KPMG poll found that executives believe the use of generative AI holds great promise for organizations, but great risk for the workers within them, as it will likely reduce job security.

The groups have refreshed their guide to establishing a fraud risk management program for today's vulnerabilities.

Accounting firms are uniquely positioned to help clients address ESG issues and manage risk.

Sensitivity analysis allows companies to predict the possible outcomes of various scenarios using a mathematical model.

The IIA's Anthony Pugliese discusses how changes in the business landscape are changing the risks that internal auditors need to pay attention to.

Internal audit leaders cited technology as the main driver of risk to their organizations, especially when it comes to cybersecurity, according to a new survey by the Institute of Internal Auditors.