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Top 10 Lessons Learned From Implementing COSO 2013

In this issue of The Bulletin, we share 10 lessons learned from COSO 2013 successful implementations from a variety of s...
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COSO 2013: What Have We Learned?

This issue of Board Perspectives: Risk Oversight outlines important lessons for board members to consider as directors e...
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Briefing the Board on IT Matters

In this issue of Board Perspectives: Risk Oversight, we outline three contexts for conducting IT briefings with the boar...
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Social Media: What It Means to Your Risk Profile

In this issue of Board Perspectives: Risk Oversight, we reveal 10 examples of business risks to consider associated with...
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Guide to the Sarbanes-Oxley Act: IT Risks and Controls

In this booklet, we provide guidance to Section 404 compliance project teams on the consideration of information technol...
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Internal Auditing Around the World: Volume 6

In this booklet, we profile nine international companies that value technology-based audit and data analysis techniques ...
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Guide to the Sarbanes-Oxley Act

The questions answered in this booklet have risen in our discussions with clients and others in the marketplace who freq...
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Internal Auditing Around the World: Volume 12

In our latest edition of Internal Auditing Around the World, we interviewed 22 inspiring female internal audit leaders w...
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Business Control Deficiency Decision Process Questionnaire

This questionnaire serves as a guide to determining the severity of deficiencies cited during the internal control testi...
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Sarbanes-Oxley Year-End Audit Committee Report

This sample report to the audit committee focuses on the progress of an organization's Sarbanes-Oxley Section 404 p...
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IT Employee Termination Checklist

This checklist outlines steps to follow when an IT employee stops working for a company.
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IT Governance Diagnostic Memo

This sample memo serves as a report of an internal audit function’s high-level assessment of the company’s IT governance...
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IT Change Management Review Memo

This sample memo summarizes the findings of an internal audit review of an organization’s IT change management process.
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Entity-Level Controls Information and Communication Questionnaire

This questionnaire template provides a number of COSO elements and their related control objectives for entity-level con...
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Data Governance Questionnaire

This sample questionnaire can be used by a company to gain understanding of the business definition of specific data ele...
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Electronic Signature (E-Sign) Audit Work Program

The objective of this work program is to assess documented policies and procedures, including business requirements docu...
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Insurance Claims Review (Healthcare) Audit Work Program

This healthcare audit program is intended to assist in determining whether internal controls in the health insurance cla...
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Commercial Property Lease Application Audit Work Program

This audit program reviews an application that handles transactions related to leasing and renting commercial property.
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Program Changes Audit Work Program

This audit program focuses on auditing program change controls.
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Privacy Controls Audit Work Program

This audit program provides steps for a privacy controls review, including verifying management direction and support fo...
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Software Licensure Compliance Audit Work Program

This sample compliance work program can be modified for scope considerations that will depend on the extent of the softw...
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IT Strategy Management Audit Work Program

This document outlines steps to audit an organization’s IT infrastructure management strategy process.
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