Displaying 1-10 of 53 results
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Navigating cyber threats in construction
- Article
- 28 Nov 2025
The construction sector’s rapid move towards digital tools, remote access and cloud collaboration has widened its exposure to cyber threats. Construction firms rely heavily on technology to manage projects, yet many still have limited cyber maturity. The combination of tight deadlines, multiple stakeholders and high-value contracts makes the impact of any disruption especially severe.
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Practical advice for considering complexity in audit-relevant IT systems
- Article
- 14 Nov 2025
Audit & Beyond shares practical pointers and support resources for smaller firms on considering complexity in the audited entity IT environment.
Meeting ISA 315 requirements without specialists IT teams
- Article
- 09 Oct 2025
With ISA 315 raising expectations for IT risk identification, mid-tier firms must adapt by empowering their core audit team. James Evans, Co-founder at Platformed, discusses how firms without specialist IT teams can shift auditors' mindsets to address IT risks.
Testing Gen AI platforms: can they do audit work?
- Article
- 24 Sep 2025
Gen AI is an increasingly common component of an auditor’s toolkit. But is it good at doing actual audit work? Helen Pierpoint, Audit and Assurance Faculty Technical Manager, tests three Gen AI models.
Cyber security biggest risk as businesses reel from major attacks
- Article
- 23 Sep 2025
Annual poll of Chief Internal Auditors highlights cyber security as the number one risk, with digital threats intensifying following attacks on European airports over the weekend and recent cyber breaches at M&S, the Co-op, Harrods, The North Face and Jaguar Land Rover.
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AI: a larger firm’s perspective
- Article
- 12 Sep 2025
Artificial intelligence is transforming the audit profession. Here, Konrad Bukowski-Kruszyna shares insights into key application areas at his firm and how all firms can adopt AI responsibly.
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Auditing revenue – dealing with the risks
- Article
- 12 Sep 2025
The audit of revenue offers opportunities for many firms to improve the quality of their audit work. Andrew Paul shares reminders on some key themes and considers what a good approach to auditing revenue might look like.
ICAEW technical roundup: August 2025
- Article
- 28 Aug 2025
HMRC updates on MTD and compliance risks, a tribunal warning on AI use, and ICAEW training on sustainability assurance and guidance on group audits.
ICAEW technical round-up: July 2025
- Article
- 31 Jul 2025
HMRC sets out digital ambitions as service issues persist, and audit reform remains delayed, while the FRC provides clarity on related party disclosures for small entities and Companies House communicates an implementation date for changes to accounts filing requirements.
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AI: a smaller firm’s perspective
- Article
- 14 Jul 2025
Artificial intelligence is transforming the audit profession. Here, Luke Parker explores how this shift is empowering his firm.
Displaying 1-10 of 53 results