The following 43 items are listed by Content Data.
Memos
SOX IT Testing Planning Memo
This memo captures details for SOX IT testing, including objectives, project scope, transaction types, key risks, coordi...
Subscriber Content
Newsletters
Corporate Culture: Are You Curious Enough?
In issue 12 of The Bulletin, Protiviti explores the question, “Are organizations curious enough to really understand all...
Subscriber Content
Policies & Procedures
Sarbanes-Oxley Section 404 Management Testing Plan Policy
This sample policy helps to summarize management’s approach to plan, organize, execute, document and support its assessm...
Subscriber Content
Audit Reports
Entity-Level Risk Assessment Audit Report
This sample IT risk assessment audit report presents findings from an entity-level risk analysis review.
Subscriber Content
Sarbanes-Oxley CPE Courses
Using the COSO Internal Control Integrated Framework for Sarbanes-Oxley Compliance (KLplus CPE Course)
This basic-level course introduces COSO and the COSO Internal Control Integrated Framework and its five components.
Memos
Internal Control Audit Instructions Memo
This memo documents instructions for reviewing and testing a company's internal control environment.
Subscriber Content
Memos
Issue Identification Memo
This issue identification memo can be used to notify auditees of specific issues identified during an internal audit.
Subscriber Content
Memos
Entity-Level Controls Memo
This memo outlines a process for reviewing entity-level controls.
Subscriber Content
Newsletters
COSO 2013: What Have We Learned?
This issue of Board Perspectives: Risk Oversight outlines important lessons for board members to consider as directors e...
Subscriber Content
Newsletters
Top 10 Lessons Learned From Implementing COSO 2013
In this issue of The Bulletin, we share 10 lessons learned from COSO 2013 successful implementations from a variety of s...
Subscriber Content
Checklists & Questionnaires
Self-Assessment Process Questionnaire: Process Owner Accountability
This questionnaire provides a format to evaluate current self-assessment practices and identify areas for improvement.
Subscriber Content
Protiviti Booklets
Guide to the Sarbanes-Oxley Act: IT Risks and Controls
In this booklet, we provide guidance to Section 404 compliance project teams on the consideration of information technol...
Subscriber Content