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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SEC Clarifies Revenue and Lease Deadlines for Private Entities Included in Public Filings
With transition deadlines fast approaching on new revenue recognition and lease accounting rules from the FASB, the SEC ...
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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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Drastic Measures in the Oil Patch Helped Survival – But Can They Translate into a Sustainable Cost Management Program?
The oil bust, which began shortly after prices peaked at nearly $108 per barrel in June 2014, has pummeled U.S. producer...
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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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Managed Services Can Help Emerging Tech Firms Scale for Growth and Maintain Momentum
This article describes how managed services providers can help emerging technology businesses implement the processes th...
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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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Internal Financial and Management Information RCM
This document outlines risks and controls common to the internal financial and management information process.
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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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