NFPA 70E, Standard for Electrical Safety in the Workplace, frequently mentions “risk assessment.” But what does this mean, and how do you perform such an assessment? Informative Annex F answers those ...

The rapidly evolving discipline of data analytics holds substantial promise for auditors in their constant quest to provide clients with greater quality in the engagements they perform. Audit data ...

Identify hazards. Assess risks. Implement risk control according to the hierarchy of risk control methods. The first Informational Note following this says the risk assessment procedure could identify ...

Design of a Corporate Compliance Program Effective Implementation Does the Compliance Program “Work in Practice”? Part 1 of the Corporate Compliance Guidance addresses the following elements of a well ...

The American Institute of CPAs released a new standard to help auditors assess the risks of material misstatement. Processing Content The new Statement on Auditing Standards (SAS) No. 145, aims to ...

The proposal, which can be viewed at http://edocket.access.gpo.gov/2008/E8-20179.htm, will ensure that the best and latest available evidence and scientific data are ...

Editor’s note: The author is technical director of the AICPA Center for Plain English Accounting. Addressing audit risk in financial statements with high levels of substantive procedures toward the ...

True IgE-mediated local anesthetic hypersensitivity is <1% of reported reactions, so risk reduction should prioritize preservative-free amide selection, minimal effective dosing, and strict avoidance ...

When it comes to performing high-risk procedures, the majority of hospitals do not perform them often enough to meet safety standards, according to a new report from The Leapfrog Group. When it comes ...