Evaluating the design and implementation of controls under SAS 145 Diane Hardesty, CPA, managing director at EY and a member of the AICPA Auditing Standards Board (ASB), opened the subject matter ...

The risk assessment standards prohibit the auditor from “defaulting to the maximum” control risk. On all audits the auditor should evaluate the design and implementation of internal control to ...

Each of these options implies a unique physical implementation of the PHY. This paper demonstrates how, with an advanced design process ... of a high-speed interface and the clear desire to control ...

Although paper batch records are less complicated to implement than their electronic counterparts, and the controls required for data recording ... During the requirements and design phases of the ...

This paper discusses a method to design an SD Host Controller IP Core that can be implemented ... command into the command register in the Host Controller. The command path control block then forms a ...

To augment these changes and the limited existing evidence, we present timely guidance and recommendations for CMS on the design and implementation of REACH, informed by literature review and ...

Accordingly, we end this article with a brief overview of where equity-focused evaluation is needed to assess the success of equity-focused design and implementation. Identifying Patients To ...