Protiviti Directors explore the transition to an AI-native practice, 100% population testing in audit, and the Accounting Automation Index.

Insiders reveal how OpenAI’s rapidly growing coding agent works, why developers are delegating tasks to it, and what it means ...

Safe coding is a collection of software design practices and patterns that allow for cost-effectively achieving a high degree ...

The evidence is solid but not definitive, as the conclusions rely on the absence of changes in spatial breadth and would benefit from clearer statistical justification and a more cautious ...