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Tags archive: risk

Home /Tag: risk
Featured

Risk Impacts of SaaS Cloud Computing

By  Joel Lanz, CPA/CGMA/CITP/CFF, CISM, CISSP, CFE and Bruce Nearon

October 2022 0

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…

Feature Articles

ICYMI | Leveraging Common Sense in Building an Effective ERM Program

By  Anthony S. Chan, CPA

April 2020 0

In Brief The risk of fraud or noncompliance with rules and regulations is ever present in the current business and legal environment. Managing this risk…

Featured

Send in the Clouds

By  Steven Wertheim

August 2019 0

The origins of cloud computing go back more than 20 years, with the first reference appearing in a 1996 internal Compaq document (Antonio Regalado, “Who…

Featured

ICYMI | Cybersecurity Risks and Controls

Is the AICPA’s SOC for Cybersecurity a Solution?

By  Abdullah Al-Moshaigeh, PhD, Denise Dickins, PhD, CPA, CIA and Julia Higgs, PhD, CPA

July 2019 0

In Brief As high-profile corporate data breaches continue to occupy headline space, businesses are grappling with how to confront a serious risk that changes on…

Featured

Performing Tests of Internal Controls Using Process Mining

What Could Go Wrong?

By  Tiffany Chiu, PhD, Helen L. Brown-Liburd, PhD, CPA (inactive) and Miklos A. Vasarhelyi, PhD

July 2019 0

Process mining provides a new approach to gathering audit evidence by automatically analyzing the entire population of event logs recorded in a company's IT system.…

Featured

Cybersecurity Risks and Controls

Is the AICPA’s SOC for Cybersecurity a Solution?

By  Abdullah Al-Moshaigeh, PhD, Denise Dickins, PhD, CPA, CIA and Julia Higgs, PhD, CPA

July 2019 0

In Brief As high-profile corporate data breaches continue to occupy headline space, businesses are grappling with how to confront a serious risk that changes on…

Featured

Risks and Rewards of Financial Disclosure on Twitter

What CPAs and Management Should Know

By  Ellen Best, PhD and Marcus L. Caylor, PhD

June 2019 0

In Brief Twitter has become an important distribution channel, but using the social media platform presents unique challenges. The authors examine the current regulatory environment…

Featured

Auditing for Cybersecurity Risk

By  Steven Wertheim

June 2019 0

Around the globe, cybercrime cost society over $3 trillion in 2018, and this cost is forecast to rise to $6 trillion by 2021 (“Cybercrime Damages…

Managing Risk at the Speed of Change Featured

COSO’s Newest ERM Guidance

By  Susan B. Anders, PhD, CPA/CGMA

April 2019 0

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) released Enterprise Risk Management—Integrating Strategy with Performance in September 2017 to emphasize the importance of enterprise risk…

Featured

The Risks of Fraud Collusion

Are We Only Looking at Lit Corners?

By  Yigal Rechtman, CPA, CFE, CITP, CISM

April 2019 0

The Association of Certified Fraud Examiners (ACFE), in reporting on collusion in its 2018 Report to the Nations(http://bit.ly/2BIITfH), indicates that there is a direct correlation between…

Featured

Leveraging Common Sense in Building an Effective ERM Program

By  Anthony S. Chan, CPA

March 2019 0

In Brief The risk of fraud or noncompliance with rules and regulations is ever present in the current business and legal environment. Managing this risk…

Featured

New Litigation and Regulatory Risks

A Panel Discussion

By  CPAJ Staff

March 2019 0

About the Panelists The panel featured Mark A. Adler, JD, acting director and chief trial counsel in the division of enforcement and investigations at the…

Managing Risk at the Speed of Change News & Views

ICYMI | Managing Risk at the Speed of Change

A New Risk Vocabulary and a Call to the Profession

By  Sridhar Ramamoorti, Dorsey L. Baskin, CPA, Barry Jay Epstein and James Wanserski

June 2018 0

Electronic commerce has changed the pace of business activity. One McKinsey estimate speculates that the current rate of change is 10 times that of the…

Featured

Enterprise Technology Risk in a New COSO ERM World

Eight Challenges Facing Management

By  Joel Lanz, CPA/CGMA/CITP/CFF, CISM, CISSP, CFE

June 2018 0

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…

Managing Risk at the Speed of Change Featured

Managing Risk at the Speed of Change

A New Risk Vocabulary and a Call to the Profession

By  Sridhar Ramamoorti, Barry Jay Epstein, Dorsey L. Baskin, CPA and James Wanserski

June 2017 0

Electronic commerce has changed the pace of business activity. One McKinsey estimate speculates that the current rate of change is 10 times that of the…

Columns

Forté Capital’s Selected Statistics: Risk of Recession in the United States

Economic and Market Data

By  CPAJ Staff

May 2017 0

RISK OF RECESSION The probability that the United States economy will fall into a recession in six months fell from 9% in December to 8%…

News & Views

Communicating Cybersecurity Risks to the Audit Committee

By  Joel Lanz, CPA/CGMA/CITP/CFF, CISM, CISSP, CFE

May 2016 0

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…

News & Views

How to Evaluate Risk in the Modern Not-for-Profit Industry

By  Ronald Ries, CPA, CGMA

April 2016 0

People today live with more uncertainty than in the past. To some extent, this is because new technology and vehicles of communication, not to mention…

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Our Latest Content

  • Get Ready for the Future of Auditing March 2023
  • CPAJ News Briefs: FASB, AIPCA March 2023
  • Detecting ‘Big Bath’ Accounting in the Wake of the COVID-19 Pandemic March 2023
  • The ABCs of Worker (Mis-)Classification March 2023
  • Regulators and Standard Setters: Updates and Panel Discussion March 2023












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