Risk Management and Internal Control

Topics

February 26, 2026

AI early adopters pull ahead but face rising risk, global report finds

Most companies committed to AI tools believe they have a strategic advantage, but they also have more risks to consider.

May 8, 2025

Professional liability Q&A: AI disclosure, retired-partner risk, and more

An author of the JofA’s Professional Liability Spotlight column explains why the answer to the question “Should I disclose my use of generative AI to clients?” isn’t simple. Listen to the podcast episode or read the Q&A.

December 12, 2018

How audit committees can address emerging technologies

A new Center for Audit Quality tool, Emerging Technologies, is designed to help audit committees perform oversight of financial reporting that is affected by emerging technologies.

FROM THIS MONTH'S ISSUE

Corporation’s officer held personally liable for its taxes

A corporate officer who facilitated an insolvent company’s transfer of assets to private creditors while knowing of an outstanding federal tax debt was held personally liable for the taxes owed.