Search results: 72 matching results

Guide to Public Company Transformation

This guidance, now in its fourth edition, is designed to serve as a convenient and user-friendly resource that executive...
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Market Volatility: Is Your IPO Ready to Go?

In this article, Protiviti’s Chris Wright explores some of the things IPO-bound companies should consider right now.
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Maintaining Staffing Equilibrium With a Flexible Workforce

Historically, accounting has been a straightforward function. However, leaders in finance and accounting may find that t...
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General Ledger Accounting—Close the Books RCM

This document outlines risks and controls common to the “general ledger accounting—close the books” process in a risk co...
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Consolidation RCM

This document outlines risks and controls common to the consolidation process in a risk control matrix (RCM) format.
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Foreign Intercompany Accounting Policy

This policy outlines guidelines for financial transactions that arise between a domestic (U.S.) and a foreign entity or ...
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Domestic Intercompany Accounting Policy

This policy outlines procedures for recording accounting transactions that occur between two or more company locations.
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Close the Books Process Flow: Accounts Payable, Accounts Receivable, Payroll and Sales Tax

This sample process flow shows the close the books process organized by day-to-day activities.
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Financial Reporting Process Flow

This process flow focuses on the annual reporting on Form 10-K and quarterly reporting on Form 10-Q.
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Reducing Manual Effort in the Financial Close and Reporting Cycle Guide

This guide explores the common root causes of manual effort in the financial close and reporting cycle, discusses financ...
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Significant Accounting Updates Policy

This sample policy outlines procedures for managing significant accounting updates.
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Journal Entry Policy

This policy sample provides a standard for preparing, authorizing and posting journal entries and ensuring the adequacy ...
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Account Reconciliation Training Guide

This guide provides an overview and covers basic concepts of accounts reconciliation, including types of accounts reconc...
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Budgeting Process Audit Work Program

The purpose of this sample audit program is to evaluate the overall process for planning and completing budgeting, to de...
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Subsequent Events Policy

This sample policy establishes a process to evaluate events that provide evidence about conditions that did not exist at...
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Fast Close Guide

This guide outlines leading close practices, key indicators of improvement opportunities, common close obstacles, and an...
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Cash Accounts Audit Work Program

This work program covers existence, accuracy and cut-off of cash balances.
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Accrued Liabilities Audit Work Program

This audit program primarily focuses on identification and reporting of contingencies and accrued liabilities.
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Close-the-Books Process Questionnaire

This sample questionnaire includes questions to consider in the close the books process in areas such as journal entries...
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Account Reconciliation Questionnaire

This sample questionnaire can be used to analyze the effectiveness of an organization's account reconciliation proc...
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