Written By: Ken Tysiac Over the past 15 years or so, leaders of the profession have increasingly understood and embraced the effectiveness of using a risk-based approach in their work. Auditing standards require engagements to be conducted according to risks that are identified in the …
Written By: Ken Tysiac The AICPA and the Center for Audit Quality (CAQ) voiced support for the SEC’s exploration of disclosures related to climate change and environmental, social, and governance (ESG) issues in comment letters sent to the commission on Friday. The SEC in March asked …
Written By: Ken Tysiac Amid the growing momentum toward increased organizational disclosure of environmental, social, and governance (ESG) information, internal audit has a pivotal role to play in driving organizational value related to these issues. Interest in these issues has increased in the United States, …
Written By: Joseph Radigan The first few months of 2021 witnessed some major milestones in investors’ and regulators’ efforts to get public companies to provide shareholders with more information about environmental, social, and governance (ESG) issues., In March, the SEC published a request for public …
