The Committee of Sponsoring Organizations of the Treadway Commission has released guidance outlining ways that organizations can achieve and maintain effective internal controls over generative AI.

Tracy Harding, CPA, was on his way to work and looking forward to completing an audit he was working on. But on the way in, he heard a news report that changed the objective of his day. A local ...

Too many healthcare providers fail to conduct comprehensive, timely risk assessments, as required under HIPAA as well as the HITECH Act, says security consultant Kate Borten, president of The ...

Early efforts to prevent machine-related injuries were focused on the development of engineering specification standards. These specification standards laid the foundation for further requirements ...

Environmental contamination control is a crucial aspect of sterile pharmaceutical manufacturing, and risk management is needed to guarantee that the necessary control procedures are in place. The risk ...

The widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, the ...

"Wallace, if we lock out this machine every time we have a pill jam, we will never make any product!" This was the testy response I received from a production manager while performing a lockout audit ...