Internal Audit

The following 682 items are listed by Content Data.
Policies & Procedures

IT Governance Policy

Use the established requirements in this policy to oversee information technology resources, achieve company business ob...
Subscriber Content
Mon, May 15, 2023
Audit Programs

System Pre-Implementation Audit Work Program

This tool contains three sample work programs that highlight general steps organizations should follow when executing a ...
Subscriber Content
Mon, May 15, 2023
Audit Programs

Application Controls Audit Work Program

The two samples included in this Application Controls Audit Work Program will help organizations ensure that information...
Subscriber Content
Mon, May 8, 2023
Policies & Procedures

Accounts Receivable Policy: Cash Receipts

Organizations can use this policy sample to develop procedures for correctly dealing with and recording cash receipts.
Subscriber Content
Mon, May 1, 2023
Audit Programs

Construction Contracts Audit Work Program

This tool contains three sample work programs that you can use to build your own construction contract audit.
Subscriber Content
Mon, Apr 24, 2023
Audit Programs

Advertising and Promotion Audit Work Program

In this work program sample, we provide general best-practice steps for the advertising and promotion audit process.
Subscriber Content
Mon, Apr 17, 2023
Guides

Continuous Monitoring and Auditing Guide: Critical Success Factors and Common Pitfalls

This document can be used as a guide to understanding and measuring the essential elements of an organization’s continuo...
Subscriber Content
Mon, Apr 17, 2023
Regulatory Updates

COSO Issues Supplemental Guidance on Internal Control Over Sustainability Reporting

COSO has released supplemental guidance on how to effectively apply the 2013 Internal Control — Integrated Framework (IC...
Subscriber Content
Mon, Apr 17, 2023
Policies & Procedures

Debt Management Policy

The purpose of this policy is to outline the proper method of acquiring loans and monitoring debt.
Subscriber Content
Mon, Apr 17, 2023
Policies & Procedures

Manual Journal Entry Review Policy

This tool contains three policy samples that establish guidelines and procedures that must be followed with respect to a...
Subscriber Content
Mon, Apr 10, 2023
Newsletters

The Top Risks for the Next Decade: A Global Perspective (2023)

Nine key takeaways from Protiviti’s Executive Perspectives on Top Risks in 2023 and 2032 Survey and a ranking of the hig...
Subscriber Content
Mon, Apr 10, 2023
Audit Programs

Accounts Receivable/Collections Audit Work Program

The two sample work programs included in this tool provide steps organizations should follow when facilitating an accoun...
Subscriber Content
Mon, Apr 3, 2023