Definition In the accounting and assurance profession, independence refers to the unbiased and impartial nature of the practitioner in relation to a client or potential client. An assurance provider must be free from any circumstance that could affect their...

  In today’s hyper-connected world, cybersecurity is not just an IT problem. It is a business problem. If you are preparing for an audit, whether internal or external, it is also an auditor’s concern. Strong internal controls related to cybersecurity are...