The Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, has added a supplement to its widely used Enterprise Risk Management Framework, including detailed examples of ...

Effective occupational health and safety management requires a structured approach to hazard identification and risk assessment, which is best achieved by a management system. The implementation of an ...

Non-animal framework based on new approach methodologies (NAMs) for chemical hazard identification and risk assessment. The framework comprises three modules: (1) high-throughput screening to address ...

The HOLiFOOD consortium is reimagining food safety risk assessment for the benefit of all stakeholders in the food chain ...

The process used by EPA to evaluate the safety of chemicals needs to be streamlined to ensure that risk assessments use appropriate scientific data and are relevant to decisionmakers, concludes a ...

Why does a country need a national risk assessment for money laundering and terrorist financing? A framework designed to prevent money laundering and combat terrorist financing is most effective when ...

The assessment determines whether the risk to consumers’ privacy from the processing of personal information outweighs the benefits to the consumer, the business, other stakeholders and the public ...

The new audit risk standards require the auditor to understand and respond to risks of material misstatement, whether due to errors or fraud. In reaching that understanding, auditors should identify ...

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 ...