The following 46 items are listed by Content Data.
Audit Reports
Entity-Level Controls Assessment Report
This document contains two sample audit reports that can be used to document management’s assessment of internal control...
Subscriber Content
Checklists & Questionnaires
Enterprise Risk Management (ERM) Integration Strategy Questionnaire
Assess and identify risks and formulate your organization’s risk management strategies with the questions included in th...
Subscriber Content
Blog
Segregation of Duties: Key Facts You Need to Know
Segregation of duties (SoDs) is an important concept to internal control frameworks, financial reporting an...
Blog
Five Components of the COSO Framework You Need to Know
WHAT DOES COSO STAND FOR?In 1992, the Committee of Sponsoring Organizations of the Treadway Commission ...
Blog
COSO Integrated Control Framework: Important Changes You Need to Know
In January 2013, the updated version of the Committee of Sponsoring Organizations of the Treadway Commissio...
Blog
Enterprise Risk Management: How to Effectively Raise the Bar
What is risk management? Everyone talks about the need for good risk management programs, but nobody seems ...
Blog
How to Identify Important Components of SOC Report Evaluation
There are distinct differences between SOC 1 and SOC 2 reports, but these reports also certainly overlap. F...
Methodologies & Models
Protiviti's Sarbanes-Oxley Section 404 Compliance Initiatives Methodology
This tool provides an overview of an organization’s Sarbanes-Oxley (SOX) Section 404 compliance process and illustrates ...
Subscriber Content
Checklists & Questionnaires
Entity-Level Controls Fraud Questionnaire
This sample includes a list of questions to consider while checking an organization’s entity-level controls for fraud.
Subscriber Content
Checklists & Questionnaires
Entity-Level Controls Information and Communication Questionnaire
This questionnaire template provides a number of COSO elements and their related control objectives for entity-level con...
Subscriber Content
Checklists & Questionnaires
Entity-Level Controls Risk Assessment Questionnaire
The objective of this questionnaire is to assess a number of COSO elements and the related objectives for entity-level c...
Subscriber Content
Blog
Second Line of Defense: What Needs to Be Present
What is the Second Line of Defense?Essential to effective risk management, the lines-of-defense model is im...