One of the major drivers behind auditing is compliance. The Health Insurance Portability and Accountability Act in the U.S. requires that healthcare providers deliver audit trails about anyone and ...

Auditing database activity is a core component to any data security program. Databases capture data access and alterations during transaction processing, along with modifications to the database ...

If your company issues home mortgages, you may occasionally need to hire an auditor to review your files. Mortgage file audits serve as quality control for internal purposes or external validation for ...

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Implementing comprehensive database security solutions can be an onerous task. Security requirements are always changing and new compliance requirements are constantly emerging. Despite this dynamic ...

Editor’s note: This is the third article in a four-part series that is part of a larger initiative the AICPA Auditing Standards Board (ASB) has undertaken to understand and support technology use in ...

As the risks, costs and complexity of managing critical data spiral out of control, organizations are being forced to re-think their security strategies and embrace the concept of consistent data ...

Escrow companies hold money on behalf of a buyer and seller in a commercial real estate transaction. After all parties have performed their obligations under the contract, the escrow company will ...