Electronic health record audit files can help analyze how a patient’s time is spent during an office visit, according to a new study in the Journal of the American Medical Informatics Association ...

Escrow companies hold money on behalf of a buyer and seller in a commercial real estate transaction. After all parties have performed their obligations under the contract, the escrow company will ...

A trial master file is a collection of important documents pertaining to a study, clinical trial or other form of research. Periodically, the trial master file must undergo audits to ensure the ...

SAS no. 103 establishes standards and provides guidance for auditors to follow when documenting their work during audits of private companies. It is effective for audits of financial statements of ...

In an investor-friendly decision that deputizes auditors with new duties, the Securities and Exchange Commission has given final approval to a new rule that dramatically expands the standard public ...

During a recent briefing with Cofio Software on its new AIMstor product, the discussion of file auditing or file logging came up. File auditing is the ability to see who has created, modified, or ...

The SEC recently adopted new recordkeeping requirements for broker-dealers and “SBS entities” (security-based swap dealers and major security based swap participants). Most notably, the SEC will no ...