Search results: 94 matching results

Setting the 2018 Audit Committee Agenda

Our suggested agenda consists of eight issues—four pertaining to enterprise, process and technology risks and four to fi...
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Setting the Audit Committee Agenda for 2018

Protiviti recently published a suggested 2018 agenda of items audit committees should consider over the next twelve mont...
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2018 Audit Committee Agenda: Financial Reporting Risks

Protiviti has identified eight audit committee agenda priorities for 2018, half of which focus on financial reporting ri...
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Simplifying the Modeling Challenges in PPNR

This article looks at two of the challenging decisions bank holding companies commonly face when looking to develop and ...
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The Journey to Implementation Continues

Under new requirements, credit losses under generally accepted accounting principles (GAAP) move from an “incurred” meas...
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SEC Enforcement Highlights Late Filing Disclosure Risks

Audit Analytics examines the SEC’s recently announced charges against companies that failed to disclose complete informa...
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SEC Enforcement Actions Reveal Continuing Importance of Accurate Disclosures

Audit Analytics examines the recent increase in the amount of enforcement actions citing false and/or misleading stateme...
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AQRM Red Flags: Financial Reporting

In this article, Audit Analytics breaks down the risks associated with specific firm-level events included in the Accoun...
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PCAOB Inspection Reports for Annually Inspected Firms

Audit Analytics looks at the 2020 inspection reports of annually inspected firms and explores the most common accounting...
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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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Develop Budgets RCM

This document outlines risks and controls common to the "develop budgets" process in a risk control matrix (RC...
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U.S. Domestic Income and Property Tax Review Audit Work Program

This work program reviews key tax processes and systems related to a company’s U.S. operations.
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Accounts Receivable Aging and Collections Process Flow

This process flow outlines the accounts receivable aging and collection process.
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Budgeting Process Flow

The budgeting process focuses on developing corporate strategy, creating an annual budget, approving the annual budget, ...
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Acquisition of Business, Contracting and Revenue Recognition Process Flow

There is pervasive business risk associated when projects are not properly maintained, resulting in revenues that are no...
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Sales Forecast Process Flow

This sample process flow can be used as a general guide to help with understanding and reviewing a company's sales ...
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Order-to-Bill Audit Work Program

Specific objectives of this order-to-bill audit program include ensuring orders are accurately filled, using old/obsolet...
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Revenue and Accounts Receivable Process Flow

This process flow details the steps involved in the processes within the revenue and accounts receivable function.
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Accounts Receivable Process Flow

This process flow focuses on the accounts receivable process including steps for credit review and credit limit granting...
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Internal Controls Structure Questionnaire

The purpose of this questionnaire is to help in the assessment of a company’s general controls and internal controls by ...
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