COSO was adopted in 1992 as a framework for basis to design and then test the effectiveness of internal controls. In 2010, it was deemed necessary to update this framework, to provide a more ...

Tracy Harding, CPA, was on his way to work and looking forward to completing an audit he was working on. But on the way in, he heard a news report that changed the objective of his day. A local ...

Climate Risk Assessments for banking purposes are in the early stages of development. No laws or regulations have been issued regarding the topic. Nonetheless, it is obvious that lawmakers and ...

Risk is the possibility of harm occurring and the severity of that harm. Risk assessment is the process of identifying risk and enabling decisions to be taken about whether new or improved risk ...

A sample fire drill assessment form for schools and businesses from the Gates, N.Y., Fire District. Read the full story here. The mission of Firehouse is to educate and inspire firefighters so that ...

While the Occupational Safety and Health Administration's (OSHA) first standards for employers in 1971 were revolutionary for their time, they have since fallen by the wayside with the introduction of ...

Dr Dipti Patel discusses key potential hazards and challenges, which could initially appear harmless, that should be considered when carrying out a risk assessment for business or leisure travel. Risk ...

GP practices’ risk assessments will be published on the Government’s Trip Advisor-style website unveiled yesterday, which health secretary Jeremy Hunt said will allow ‘patients to compare the ...

Artists have accused the Met of using the forms to target grime music. Concerns that an events risk assessment form unfairly targets grime artists will be raised with London Mayor Sadiq Khan. Culture ...

LONDON, Aug 18 (Reuters) - Britain's main domestic abuse risk-assessment questionnaire, DASH, is set to be updated by its lead author and leading charity SafeLives amid evidence its limitations may ...