In Brief Software as a Service (SaaS) has gone from the cutting edge to a core technology for many businesses. But given the wide scope…
Cloud Computing
Friend or Foe?
In Brief Many organizations are moving some or all of the technology operations to the cloud to reap the various benefits such a relationship can…
From the earliest accountants in Egypt and Babylonia to the father of modern accounting Luca Pacioli, the accounting profession has led efforts throughout history to…
ICYMI | Developing a Student Community of Learning
Expanding Knowledge Using the Technical Committee Model
It is no secret that the accounting profession is experiencing changes, among them a newfound need to understand and use data analytics. Recognizing this reality,…
In Brief Information security and cybersecurity have been major concerns of business managers for many years. The ongoing coronavirus (COVID-19) pandemic has introduced new challenges…
CPAs are uniquely positioned to assess the impact of coronavirus (COVID-19) on client organizations, employers, and society. The profession continues to contribute to recovery and…
In Brief With the popularity of and increasing reliance on data analytics to drive strategic business initiatives and achieve organizational objectives, the accounting profession's interest…
Developing a Student Community of Learning
Expanding Knowledge Using the Technical Committee Model
It is no secret that the accounting profession is experiencing changes, among them a newfound need to understand and use data analytics. Recognizing this reality,…
ICYMI | Enterprise Technology Risk in a New COSO ERM World
Eight Challenges Facing Management
The release of the revised Committee of Sponsoring Organizations (COSO) Enterprise Risk Management—Integrated Framework could not have come at a better time for technology risk professionals and…
In Brief With the popularity of and increasing reliance on data analytics to drive strategic business initiatives and achieve organizational objectives, the accounting profession's interest…
Enterprise Technology Risk in a New COSO ERM World
Eight Challenges Facing Management
The release of the revised Committee of Sponsoring Organizations (COSO) Enterprise Risk Management—Integrated Framework could not have come at a better time for technology risk professionals and…
CPAs all share a common background. Each CPA must complete some type of education program that includes a minimum number of accounting credits; unfortunately, practice…
The Chief Information Security Officer
The New CFO of Information Security
Traditionally, CPAs have considered the chief financial officer (CFO) as the guardian of a business's organizational data. It was and remains the CFO's responsibility to…
Audit committees and the financial executives who interface with them (e.g., CFOs, controllers, CPAs, internal auditors, business line managers) continue to devote significant attention to…