Here, Audit Analytics analyzes the PCAOB’s targeted amendments to its interim independence standards applicable to lendi...

This article summarizes what businesses and auditors need to plan for right now, as well as ‘‘next’’ and ‘‘eventually.’’

In this article, Audit Analytics takes a closer look at lawsuits stemming directly from circumstances caused by the COVI...

This issue of Board Perspectives discusses the board’s role in overseeing operational resilience in the post-pandemic wo...

Part one of this two-part discussion uncovers the challenges of maintaining the full rigor of internal control requireme...

This sample questionnaire contains best practices and questions to consider for communicating and prioritizing risk acro...

This sample questionnaire can be used by auditors to efficiently assess and classify an organization’s control deficienc...

This tool contains technology-based questions to consider for evaluating and improving an organization’s enterprise risk...

This sample charter outlines the responsibilities and duties, membership and operations, and meetings and attendance for...

This tool contains questions to consider for improving an organization’s risk management capabilities by evaluating its ...

This tool outlines questions organizations can use to measure the external quality of their internal audit functions.

In this article, Protiviti’s Bernie Donachie and John F. Weber discuss the challenges of outsourcing in the new economy ...