Two expectations informed end-users have of electric motor service centers are reliable best practice repairs and root cause failure analysis (RCFA) to prevent recurring failures. Service centers ...

The interrelated final standards on quality management issued in June 2022 by the AICPA’s Auditing Standards Board and Accounting and Review Services Committee are intended to clarify and improve ...

Editor’s note: This article is the second in a series to help practitioners learn about the AICPA’s new quality management standards and prepare to implement them. The interrelated final standards on ...

This is the final post in the Business Continuity Event Planning series. We close with a look at how to manage the process, how to improve response, recovery, and prevent recurrence of an event. In ...

During a recent visit to a skilled nursing facility, a nurse made an insightful comment that stuck with me: “You can’t unscramble eggs.” This simple yet profound statement highlighted the difficulty ...

You’ve heard of probable cause. You’ve found the root causes of problems. But what is plausible cause, and why should we care? After all, plausible cause isn’t even an entry in my favorite dictionary ...