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A major question: will assurance, i.e., the outside independent auditors, be changing how they assess, evaluate or audit aspects of risk management and internal controls (COSO 1213)? It would be helpful for them to discuss and disclose changes, if any, that they will be making so that companies can prepare and better meet or exceed expectations, and stakeholders will know what the information and assurances that they read really say or disclose.
Dave Tate, CPA, Esq. (San Francisco / California)