Kurt Fanning

Manual vs. Computerized Practice Set: Which Achieves Learning Objectives the Best?

ABSTRACT A major issue for accounting departments is how to adopt a users approach to teaching the Principles level courses and still have the accounting majors adequately prepared for upper level...

Cloud Software: How to Validate Third-Party Vendors

The increased outsourcing of applications and data processing by firms raises an important issue: How should you validate the actions of the third-party vendors? The Sarbanes-Oxley Act and other compliance issues require some form of judgment of those actions. This article explains the authoritative guidance for reporting on such service organizations. The author looks at assessing the validity of the service providers internal control, privacy compliance, and other aspects from both the users and deliverers point of view.