As cloud computing continues to bring about dramatic technological advances, organizations must balance the risk of not innovating with its risk appetite for cloud usage. This should begin with..

"Television won't be able to hold on to any market it captures after the first six months. People will soon get tired of staring at a plywood box every night", Darryl Zanuck, the then president of..

Once upon a time, Little Red Riding Hood ventured out into the forest to visit her poor, sick grandmother. Along the way, she encountered a charming wolf who gave her no cause for alarm. Although..

As internal auditors, whether we have IT in our educational background or not, we have learned the basics around IT General Controls because so much of the control environment resides in..

In 2018, everyone is talking about data analytics. Many areas within an organization have been quick to adopt data analytics, and its maturity is evidenced by things such as dedicated workforce,..

CECL has been billed as the most profound accounting change to ever hit the financial services industry.  CECL impacts virtually every regulated and non-regulated Financial Institution (FI) in the..

Our CECL blog series has covered topics large and small. Today we take a step back and review one of the CECL “basics.”

Many stakeholders wonder why the CECL model requires an entity to recognize a credit loss for a financial asset that was just purchased at fair value.