The following 687 items are listed by Content Data.
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
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
Policies & Procedures
Debt Management Policy
The purpose of this policy is to outline the proper method of acquiring loans and monitoring debt.
Subscriber Content
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
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
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
Policies & Procedures
Corporate Governance Policy: Relationship With Internal Auditors
This sample policy establishes reporting relationships for the internal auditors of a company.
Subscriber Content
Policies & Procedures
Corporate Treasury Policy
This policy establishes guidelines for company activities related to bank accounts, wire transfers of cash, short-term i...
Subscriber Content
Policies & Procedures
Control Self-Assessment Policy
The purpose of this policy is to assist control owners, process owners and internal audit with implementing and executin...
Subscriber Content
Policies & Procedures
Control Transition Policy
This policy establishes procedures to ensure the continued integrity of a company’s internal controls system.
Subscriber Content
Audit Programs
IT Physical Security Audit Work Program
This work program sample can be used to perform an audit of the physical security of your IT facilities.
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Policies & Procedures
Accounts Payable Policy
The seven sample policies included in this accounts payable audit template can be used to better document, record and is...
Subscriber Content