The UTS142 assigns direct responsibility to each institution's financial reporting officer to establish internal controls over the preparation of the annual financial report. Monitoring activities are ...

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

IAEA inspectors from the Agency’s headquarters in Vienna, Austria collect samples containing dust particles at nuclear facilities and other locations, using a process known as environmental sampling.