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Outcome vs Intent

Regulatory emphasis has shifted from examining the inputs of good culture to the outputs of relevant control measures.

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Investors Press PCAOB to Develop Audit Quality Indicators

by Starling Insights


Mar 29, 2023

The US Public Company Accounting Oversight Board's (PCAOB) Investor Advisory Group (IAG) has urged the Board to wrap up a long overdue Audit Quality Indicators (AQIs) project.

The 2022 Compendium is available now!

Now in its 5th year, Starling's Compendium features over 60 contributors from across the industry as well as detailed analysis of the latest trends in culture & conduct risk supervision.