Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. David Kindness is a Certified Public ...

Risks in accounting and audit firms are most often described by the audit risk model. This model describes how the responsibilities of management and auditors combine to determine the risk of the ...

(Editors’ note: All quoted material in this article comes from SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, as codified in AU-C Section ...

Traditional lines of cybersecurity blur when organizations rely on third parties to conduct business. What was once neatly contained and secured within your own perimeter may be more vulnerable in the ...

Most people consider setting up a business high risk. Small businesses face a number of risks, but not all of them are necessarily bad. It’s all about planning and managing those risks to make sure a ...