Risk assessments and business impact analyses are crucial resources in a disaster recovery plan. While the two processes might sound similar on the surface, they each serve a different critical ...

A risk assessment framework (RAF) is a strategy for prioritizing and sharing information about the security risks to an information technology (IT) infrastructure. A good RAF organizes and presents ...

The widespread use of information technology (IT) can introduce various risks that affect financial reporting and the audit process. To assist auditors in identifying and addressing these risks, the ...

With data at the core of any highly functioning and mature business, AI tools like Microsoft Copilot and Gemini are exposing vulnerabilities in the management of sensitive information. As these ...

ITRA covers Sections 2 and 5 of the Security Standard for the Solutions Life Cycle Management (SLCM) process. You can find a link to the Security Standard: Solutions Life Cycle Management process in ...

Between 2021 and 2022, 56 percent of K-12 education organizations were hit by ransomware, a nearly 25 percent increase from the previous year. That’s a staggering number, and a clear indication that ...

The most expensive decision in a LIMS validation project is made before anyone writes a test script, and it is usually made by default. It is the decision about scope — how much to test, how deeply, ...

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 ...

Even in the face of costly and embarrassing corporate security breaches, one in four companies fails to conduct any IT risk assessment. And 42% say there are areas of their information technology ...