In this article, Audit Analytics examines similar trends between critical audit matters (CAMs) and key audit matters (KA...

Here are five insights and actions for CFOs to consider, based on key takeaways from Protiviti’s 2019 Finance Trends Sur...

This article focuses on three areas that can help risk managers enhance credit risk management practices over consumer p...

This document outlines risks and controls common to sales approval during the ‘‘manage customer orders’’ process in a ri...

This sample audit report can be used for evaluating the financial close and payroll processes with respect to use of the...

This policy establishes guidelines and procedures for calculating compensation expenses for the employee stock purchase ...

This issue of The Bulletin focuses on addressing the corporation’s role in shaping the future of work.

This sample audit report focuses on improving an organization's close-the-books and financial reporting processes.

This questionnaire can be used as a checklist of the basic controls for Sections 302 and 404 of the Sarbanes-Oxley Act. ...

This document outlines risks and controls common to the equity compensation aspect of the ‘‘manage base and variable com...

This document outlines risks and controls common to creating and monitoring legal reserves during the disclosure procedu...

This sample audit report focuses on the customer billing and credit processes for invoices and credit memos.