One new and different item laid out in the Evaluation of Corporate Compliance Program (Evaluation), supplementing the Ten Hallmarks of an Effective Compliance Program from the 2012 FCPA Guidance, was ...
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At one stage or another, all projects are subject to risks and being able to isolate problems can be tricky. Knowing how to conduct a root cause analysis can help your teams get to the source of each ...
The interrelated final standards on quality management issued in June 2022 by the AICPA’s Auditing Standards Board and Accounting and Review Services Committee are intended to clarify and improve ...
Editor’s note: This article is the second in a series to help practitioners learn about the AICPA’s new quality management standards and prepare to implement them. The interrelated final standards on ...
When accidents happen, organizations analyze them to determine causation. Causation not always is a one-dimensional thing, i.e. one cause producing one effect; therefore, we seek to determine root ...
One of the biggest changes in the 2020 FCPA Resource Guide, 2nd edition, is the addition of a new Hallmark, entitled, Investigation, Analysis, and Remediation of Misconduct, which reads in full: The ...