CPAs are expected to maintain a level of competence to meet the profession’s technical and ethical standards, and provide valuable services to the public, employers and clients. Based on the AICPA Competency Framework: Assurance, these learning resources are designed to help you understand the knowledge and skills necessary to perform high-quality compilation, review, attest, and audit engagements. You’ll also find resources here to support your advisory and consulting engagements.
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This blog post outlines a few of the many significant benefits of a strong internal control system.
This article explores a COSO report which discusses how the 2013 internal control framework can help organisations evaluate and manage cyber-risks.
This article shows the steps organizations can follow to understand their organization’s IT system and its controls, and assess the effectiveness of those controls.
The guide provides an introduction to the key updates to the Framework, a look at what’s next for you and your clients, along with some ideas for services you can...