An automated pipeline of frequency representation and machine learning models on raw electronic health record (EHR) audit logs can classify work settings based on clinical work activities. Objectives: ...

Audits. The word alone can strike fear into a business. Many think of the auditor as the villain in a horror film, lurking in ...

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 ...

The pandemic has taught auditors that they can do their work remotely. By now, most audit teams have made changes to how they audit, and hopefully, when they make those changes, they are considering ...