GIỚI THIỆU VỀ TẬP NÀY
In this episode, Liese Faircloth and Iryna Klepcha, two CPAs on staff in the AICPA Professional Ethics Division, continue their discussion with Dan O'Daly, a managing director in Deloitte's independence office, about changes to the Code of Professional Conduct related to technology.
They highlight why PEEC concluded that operating or managing a client's IT help desk is a management responsibility, and give examples of when providing IT help desk related tasks will and won't impair independence.
If you missed the first part of this discussion, look for episode 57.
Related resources
- Information Systems Services interpretation
- ISS practice aid
- Nonauthoritative questions and answers regarding cybersecurity services
- Nonauthoritative questions and answers regarding information systems
- Internal Audit interpretation
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