NFPA 70E, Standard for Electrical Safety in the Workplace, frequently mentions “risk assessment.” But what does this mean, and how do you perform such an assessment? Informative Annex F answers those ...

When you hire an employee to work for your company, he must remain competent. An incompetent employee can slow down the company's overall productivity, as well as lower the morale of the workplace ...

Wilkes University strives to maintain an environment that is safe from any kind of threats to the community. This requires a proactive community approach to behavioral threat assessment. If you feel ...

Value assessments in health care tend to focus on pharmaceuticals rather than services and procedures, despite the outsized contribution of services and procedures to health spending. We use the term ...

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 ...

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 ...