A data storage strategy that addresses data sovereignty builds on the classification of data in the data audit to limit what data can go where. As part of the classification process, data will be ...

Companies, government agencies and nonprofit organizations use auditing practices to manage compliance with internal controls. For example, an auditor looks for inconsistencies in financial records.

Editor’s note: This is the third article in a four-part series that is part of a larger initiative the AICPA Auditing Standards Board (ASB) has undertaken to understand and support technology use in ...