Publicly traded companies have tangled with the question of when a cybersecurity incident should be disclosed to the public and investors. In a bid to add clarity to the topic, the U.S. Securities and ...

Editor’s note: This is the second article in a series of articles about application of the group audits standard. For the first article in the series, see “The Scoop on Group Audits: You May Have Them ...

Determining overall group materiality and materiality levels for individual components is becoming more of a hot-button issue as the number and complexity of large and international group audits ...