The following 171 items are listed by Content Data.
Benchmarking Tools
Payroll Key Performance Indicators (KPIs)
This document includes key performance measures an organization can use to improve its payroll process.
Subscriber Content
Policies & Procedures
Unclaimed Property Policy
This document includes two sample policies that establish clear procedures and timelines for unclaimed/uncashed checks, ...
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Audit Programs
Accounts Payable Audit Work Program
This audit program sample provides best-practice general steps for an accounts payable review audit.
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Policies & Procedures
Technology Acquisition Policy
Organizations can use this policy to establish guidelines and set forth the appropriate accounting policies related to t...
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Methodologies & Models
Contractor Procurement Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s contractor procurement process a...
Subscriber Content
Benchmarking Tools
Vendor Master File Leading Practices
Organizations can use the leading practices outlined in this tool to measure and improve the vendor master process.
Subscriber Content
Audit Programs
Capital Expenditure Audit Work Program
This tool includes two sample audit programs that provide steps organizations can take to conduct a capital expenditure ...
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Audit Programs
Expenditure Cycle Audit Work Program
This document provides two sample audit work programs for reviewing the expenditure cycle, with one leveraging computer-...
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Checklists & Questionnaires
Inventory Management Questionnaire
The questions provided in this sample can be used to assess and identify gaps in your inventory management process.
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Policies & Procedures
Invoice Approval Policy
This policy sample contains guidelines and procedures employees should follow when using invoice approval forms.
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Guides
Common Fraud Scenarios Guide
This tool contains three guides that can be used by auditors to identify and mitigate common fraud schemes.
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Checklists & Questionnaires
Capital Expenditure and Fixed Asset Process Questionnaire
This tool contains questions that can be used by auditors to evaluate an organization’s capital expenditures and fixed a...
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Policies & Procedures
Intercompany Accounting Policy
This tool contains three sample policies that outline guidelines and procedures related to an organization’s intercompan...
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Benchmarking Tools
Purchase-to-Payment Leading Practices
This tool features a number of leading practices for the purchase-to-payment process.
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Audit Reports
Purchase-to-Payment Review Audit Report
This document contains three sample audit reports that can be used by auditors to learn how other organizations conducte...
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Checklists & Questionnaires
Sarbanes-Oxley Policy Evaluation Checklist
This tool provides points to consider when conducting an organization’s Sarbanes-Oxley (SOX) policy evaluation.
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Benchmarking Tools
Affiliations Risk Key Performance Indicators (KPIs)
This benchmarking tool lists business risks related to affiliations, shares management practices and performance measure...
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Policies & Procedures
Financial Close Policy: Capital Project Procedures
This sample policy highlights capital project procedures organizations should follow during the financial close process.
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Benchmarking Tools
Manage Inventories Key Performance Indicators (KPIs)
This tool contains leading practices an organization can use to evaluate and manage its inventory process.
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Articles
Persevering and Prospering in the Time of COVID-19: Accounts Payable
In this article, we share three examples of how Protiviti’s managed business services teams recently overcame significan...
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Policies & Procedures
Accounts Payable Document Preparation Policy
This sample policy defines guidelines and procedures organizations should follow when preparing accounts payable documen...
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Benchmarking Tools
Accounts Payable Process Key Performance Indicators (KPIs)
This tool includes key performance indicators an organization should use to measure and improve its accounts payable pro...
Subscriber Content
Benchmarking Tools
Sourcing Risk Key Performance Indicators (KPIs)
This tool contains leading practices and questions organizations should consider when evaluating outsourcing risks.
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Benchmarking Tools
Warranty and Claims Key Performance Indicators (KPIs)
This tool outlines leading practices and key performance indicators common to an organizations warranty and claims proce...
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Process Flows
Payroll Process Flow
This process flow can be used as a general guide to understand and review the steps in an organization’s payroll process...
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Process Flows
Close-the-Books Process Flow
This tool includes two sample process flows that can be used as a general guide to understanding, reviewing and mapping ...
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Audit Programs
Purchasing Rebates Audit Work Program
This tool includes two sample audit programs that provide steps organizations can take to perform a purchasing rebates a...
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Audit Reports
Risk Assessment and Internal Audit Plan
This tool contains three sample reports that detail results from an annual risk assessment designed to help organization...
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Policies & Procedures
Accounts Payable Policy
This tool contains four sample policies that outline procedures for documenting, recording and issuing payments for a co...
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Audit Reports
Accounts Payable Review Audit Report
This tool contains three sample audit reports that can be used by auditors to perform an organization’s accounts payable...
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Audit Programs
Travel Review Audit Work Program
This sample audit program provides general steps to use during an organization’s travel review process.
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Audit Programs
Procurement Card Audit Work Program
This tool contains two sample work programs that highlight general steps organizations should follow when conducting a p...
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Audit Programs
Travel and Expense Reporting Audit Work Program
This tool contains two sample work programs that provide general steps organizations can use for performing a travel and...
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Audit Reports
Financial Close Review Audit Report
This audit report sample can be used by auditors for understanding and reviewing an organization’s financial close proce...
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Audit Reports
Back-Office Process Optimization Report
This document contains two sample audit reports that can be used by auditors to learn how other organizations performed ...
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Audit Programs
Construction Contracts Audit Work Program
This tool contains three sample work programs that highlight general steps organizations should follow when conducting a...
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Policies & Procedures
Fixed Assets Policy
This tool contains three sample policies that establish guidelines and procedures for reviewing and understanding an org...
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Policies & Procedures
Purchasing Policy
This document contains four sample policies that establish standards and guidelines an organization should follow during...
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Audit Programs
IT General Controls Audit Work Program
This tool contains three sample work programs that provide general steps an organization should consider when evaluating...
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Policies & Procedures
Contingent Liabilities Policy
This document contains two sample policies that provide guidelines and procedures for recognizing and disclosing an orga...
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Audit Programs
IT Vendor Management Audit Work Program
This vendor management audit program provides general steps organizations should take when conducting an IT vendor manag...
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Audit Programs
Remote Site Visit Audit Work Program
This sample contains two work programs that provide general steps organizations can use during a remote site audit.
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Policies & Procedures
Accrued Liabilities Policy
This tool contains two sample policies that establish processes where the accrual processes ensure that all expenses rel...
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Audit Programs
Inventory Audit Work Program
This document outlines three sample work programs that provide general steps organizations can use during an inventory a...
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Policies & Procedures
Signature and Authorization Policy
This tool contains three sample policies that establish standards and procedures for signature approval and authorizatio...
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Policies & Procedures
Special Payment Handling Policy
This tool contains two sample policies that establish standards and procedures for an organization’s special payment han...
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Policies & Procedures
Check Request Policy
This tool contains two sample policies that establish standards and procedures for disbursing an organization's funds by...
Subscriber Content
Audit Programs
Procurement and Accounts Payable Audit Work Program
This tool includes three sample work programs that provide key steps for reviewing organizations' procurement and accoun...
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Policies & Procedures
Receiving Policy
This sample contains two policies that establish guidelines and procedures organizations should follow during the receiv...
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Guides
Capital Project Management Risks Guide
This document can be used as a guide to mitigating risks common to an organization’s capital project management process.
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Methodologies & Models
Procurement Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s procurement process and to assis...
Subscriber Content
Checklists & Questionnaires
Procure-to-Pay Scoping Questionnaire
This sample questionnaire can be used to assess the processes associated with procure-to-pay management.
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Risk & Control Matrices - RCMs
Disclosure Procedures: Legal Reserves RCM
This document outlines risks and controls common to creating and monitoring legal reserves during the disclosure procedu...
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Audit Reports
Billing and Credit Memo Process Review Audit Report
This sample audit report focuses on the customer billing and credit processes for invoices and credit memos.
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Risk & Control Matrices - RCMs
Purchase Materials and Supplies: Monitor Contract Spend RCM
This document outlines risks and controls common to monitoring contract spend during the “purchase materials and supplie...
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Risk & Control Matrices - RCMs
Manage Service Contracts: Monitoring Existing Contracts RCM
This document outlines risks and controls common to the “monitoring existing contracts” aspect of the “manage service co...
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Risk & Control Matrices - RCMs
Manage Service Contracts: Entering Contracts into the System RCM
This document outlines risks and controls common to the monitoring of existing contracts aspect of the “manage service c...
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Guides
Inventory Management Training Guide
This guide focuses on the inventory management process, including quick facts on inventory, policies and procedures for ...
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Checklists & Questionnaires
Supply Chain Risk Questionnaire
This sample questionnaire document offers several questions to consider when evaluating supply chain risk.
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Checklists & Questionnaires
Expenditure Process Controls Questionnaire
This sample questionnaire includes a list of items to consider when reviewing an organization's expenditure process cont...
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Audit Programs
Fixed Asset Accounting Review Audit Work Program
This audit program reviews the adequacy and efficiency of current capital asset management policies and procedures as th...
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Audit Programs
Travel Agent Commissions Review Audit Work Program
This work program focuses on the high-level assessment and validation of key controls in place for the travel agent comm...
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Checklists & Questionnaires
Accounts Receivable, Credit and Collections Questionnaire
This questionnaire can be used to compare your current business practices with leading practices for the accounts receiv...
Subscriber Content
Checklists & Questionnaires
Site Audit Questionnaire
This questionnaire includes an extensive — but not exhaustive — list of questions typically used to drill down to the fa...
Subscriber Content
Risk & Control Matrices - RCMs
Select and Manage Suppliers RCM
This document outlines risks and controls common to the “select and manage suppliers” process in a risk control matrix (...
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Risk & Control Matrices - RCMs
Manage Inventories RCM
This document outlines risks and controls common to the “manage inventories” process in a risk control matrix format.
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Checklists & Questionnaires
Accounts Payable System Functional Requirements Checklist
This tool highlights points to consider when rating the priority of an organization’s accounts payable system functional...
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Audit Programs
Pricing and Discounts Audit Work Program
This \audit program can be used to conduct a thorough review of product pricing and to help assure that controls over pr...
Subscriber Content
Checklists & Questionnaires
Accounts Payable Outsourcing Vendor Selection Questionnaire
This sample questionnaire can be used to assess and compare accounts payable outsourcing vendors in a matrix format.
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Risk & Control Matrices - RCMs
Purchase Materials and Supplies: Purchase Orders RCM
This document outlines risks and controls common to the purchase order (PO) aspect of the “purchase materials and suppli...
Subscriber Content
Checklists & Questionnaires
Accounts Payable Internal Controls Questionnaire
This tool features questions to consider for performing a control self-assessment of an organization’s accounts payable ...
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Audit Reports
Disbursements Review Audit Report
This sample audit report provides a review of the key processes related to disbursement, including accounts payable, exp...
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Checklists & Questionnaires
Accounts Payable Activity Questionnaire
This questionnaire analyzes accounts payable activities by assessing the activities conducted over a three-day period.
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Risk & Control Matrices - RCMs
Purchase Materials and Supplies RCM
This document outlines risks and controls common to the “purchasing of materials and supplies” process in a risk control...
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Articles
Financial Institutions Are Better Than Most at Bridging the Gap Between Procurement and Finance, But They Are Far From Perfect
Protiviti conducted a procurement survey, Bridging the Gap Between Finance and Procurement to Maximize Value, in 2017. T...
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Guides
Process Evaluation Guide
This sample guide provides an overview of process evaluation and includes an example process description chart.
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Audit Reports
Financial Controls Review Audit Report
This audit report reviews financial controls at an equipment facility plant.
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Audit Reports
Business Process Effectiveness Review Report
This sample audit report reviews the effectiveness of the financial processes at an organization and identifies ways to ...
Subscriber Content
Checklists & Questionnaires
Healthcare Provider Baseline Controls Assessment Questionnaire
This tool provides questions to consider for assessing and improving the controls in different business processes.
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Audit Reports
Post-Implementation Controls Audit Report
This sample audit report provides findings from a post-implementation review specific to audited controls and fixed asse...
Subscriber Content
Guides
Procurement Card Programs: Guide to Internal Control
The purpose of a procurement card program is to offer an alternative for the purchase and payment of low-dollar, non-inv...
Subscriber Content
Risk & Control Matrices - RCMs
Managed Fixed Assets: Maintenance RCM
This document outlines risks and controls common to the asset acquisition component of the “maintenance” process in a ri...
Subscriber Content
Risk & Control Matrices - RCMs
Managed Fixed Assets: Asset Acquisition RCM
This document outlines risks and controls common to the asset acquisition component of the “managed fixed assets” proces...
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Audit Reports
Rebate Process Audit Report
This report provides findings from an organization’s rebate process review.
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Audit Reports
Intercompany Reconciliation Audit Report
This audit report focuses on reducing intercompany out-of-balance differences to an immaterial amount.
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Policies & Procedures
Rebate Payments Policy
This policy establishes procedures for identifying pending rebate and for calculating the appropriate payment value.
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Audit Programs
Bank Expenditure Non-Payroll Cycle: Control Objectives and Audit Work Program
This tool helps management analyze the effectiveness of the internal control structure over financial reporting for the ...
Subscriber Content
Risk & Control Matrices - RCMs
Manage Fixed Assets: Asset Management RCM
This document outlines risks and controls common to the asset management component of the “manage fixed assets” process ...
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Policies & Procedures
Contract and Project Approval Policy
This policy outlines procedures for evaluating, negotiating, and executing significant contracts and internal and extern...
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Policies & Procedures
Recognition of Costs Policy
This sample policy provides guidance to the finance department regarding the accrual of payroll expenses.
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Policies & Procedures
Management Reporting: Purchasing Policy
This sample addresses useful reporting and analysis related to the purchasing cycle for better managing the business.
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Risk & Control Matrices - RCMs
Purchase Materials and Supplies: P-Card Purchases RCM
This document outlines risks and controls common to the p-card purchases component of the “purchase materials and suppli...
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Checklists & Questionnaires
Purchasing and Inventory Management Questionnaire
This tool provides questions to consider throughout the purchasing/inventory management process, focusing on purchase or...
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Policies & Procedures
Vendor Selection Policy
This sample policy defines requisition responsibilities and establishes vendor bidding guidelines.
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Policies & Procedures
Employee Expense Reimbursement Audit Policy
This sample establishes standard procedures for the auditing of expense reimbursements submitted by employees.
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Checklists & Questionnaires
Sourcing Strategy Questionnaire
This sample questionnaire includes templates for a bid sheet and a bid package checklist as guidance for a sourcing stra...
Subscriber Content
Newsletters
The Board’s Oversight of Supply Chain Risk
Every business, whether it handles financial contracts, natural resources, raw materials or components, is dependent upo...
Subscriber Content
Audit Programs
Procurement Internal Controls Audit Work Program
This sample audit work program reviews the internal controls in an organization’s procurement process.
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Risk & Control Matrices - RCMs
Manage Service Contracts RCM
This document outlines risks and controls common to the “manage service contracts” process in a risk control matrix (RCM...
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Policies & Procedures
Vendor Database Management Policy
This sample policy explains the procedures for coordinating the proper registration and maintenance of vendor informatio...
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Policies & Procedures
Licenses and Royalties Policy
This sample policy provides guidelines for the proper treatment of licenses and royalty payments.
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Policies & Procedures
Indirect Procurement Policy
This sample policy documents guidelines for the procurement of indirect services and goods in a company.
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Policies & Procedures
Internal Use of Inventory Policy
This sample policy establishes guidelines for the purchase of a company's products (including sales force units, interna...
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Policies & Procedures
Purchasing Bypass Process Policy
This sample policy outlines the circumstances in which employees are allowed to bypass the company policy requiring all ...
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Policies & Procedures
Commitment and Expenditure Authorization Policy
This sample policy establishes guidelines for all transactions that bind or commit the company to performance or expend ...
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Policies & Procedures
Disbursement Authorization Policy
This sample policy establishes clear approval levels for binding commitments of a company, whether oral or in writing.
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Checklists & Questionnaires
Inventory Management – Internal Control Evaluation Questionnaire
This questionnaire evaluates internal controls for the inventory management processes focusing on analytical procedures.
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Policies & Procedures
Purchase Order Policy
This sample policy provides guidelines for PO processing and vendor setup and maintenance.
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Policies & Procedures
Vendor Setup and Maintenance Policy
This sample policy establishes the responsibilities and authorizations for completing and accurately maintaining the ven...
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Checklists & Questionnaires
Internal Controls Checklist
This sample internal controls checklist provides a list of items to consider when assessing internal controls for common...
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Audit Programs
Accounts Payable/Invoice Processing Audit Work Program
This sample accounts payable audit program reviews the accounts payable/invoice processing function at a company.
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Policies & Procedures
Capital Expenditure Policy
This sample establishes policies for a company’s capital equipment, related documentation and vendor payments.
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Policies & Procedures
Debt Covenant Policy
This policy sample sets forth appropriate guidelines for monitoring and complying with debt covenants related to financi...
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Policies & Procedures
Invoice Exception Policy
This policy sample standardizes how to handle invoices that do not have all the necessary information needed to complete...
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Audit Programs
Elder Care Audit Work Program
This sample audit work program outlines steps to review a company’s elder care program and the related reimbursement pro...
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Audit Programs
Child Care Audit Work Program
This audit work program sample outlines steps to review a company’s child care program and related reimbursement process...
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Process Flows
Accounts Payable Process Flow
This process flow focuses on vendor management, purchase requisition/PO approval, invoice processing, cash disbursement ...
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Risk & Control Matrices - RCMs
Warehouse or Store Products RCM
This document outlines risks and controls common to the "warehouse or store product" process in an RCM format.
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Memos
Purchasing Rebates Review Planning Memo
This memo documents an approach for planning a purchasing rebates review.
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Risk & Control Matrices - RCMs
Manage Delivery Process RCM
This document outlines risks and controls common to the "manage delivery" process in a risk control matrix (RCM) format.
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Memos
Mobile Device Procurement Memo
This memo outlines an internal audit review of an organization's mobile device procurement process.
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Audit Programs
Accounts Payable and Expense Accounting Audit Work Program
This audit program focuses on the accounts payable and expense accounting processes.
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Policies & Procedures
Business Planning Policy
The purpose of this policy is to develop a structured approach to business planning and to state the categories to be ad...
Subscriber Content
Audit Programs
International Site Visit Audit Work Program
The purpose of this work program is to document general procedures to be followed when embarking upon an audit of an int...
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Audit Programs
Charity Care Audit Work Program
The objective of this audit program is to perform a high-level review of charity care program practices to validate comp...
Subscriber Content
Audit Programs
Healthcare Provider Contracting Audit Work Program
This healthcare audit work program is intended to determine whether internal controls in the provider contracting and ca...
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Audit Programs
Vendor Rebates Audit Work Program
This audit program sample includes steps that can be used to understand and review an organization’s vendor rebate proce...
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Process Flows
Lockbox Process Flow Chart
This process flow focuses on the lockbox process, from the time the check is received at the lockbox through posting the...
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Memos
Procurement Card Internal Audit Planning Memo
This procurement card internal audit planning memorandum documents the audit approach and scope.
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Risk & Control Matrices - RCMs
Accounts Payable RCM
This document outlines risks and controls common to the "accounts payable" process in a risk control matrix (RCM) format...
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Process Flows
P-Card Design Process Flow
This process flow focuses on the procedures associated with the use, maintenance and changes related to p-cards.
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Audit Programs
Cost Estimation Audit Work Program
This audit program sample covers several cost estimation areas, including bids, labor/material cost, engineering, other ...
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Process Flows
AP Invoice Process: Material Goods Process Flow
This process flow sample focuses on the accounts payable process for material goods invoices at a refinery.
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Process Flows
AP Invoice Unblocking Process Flow
This sample process flow focuses on the accounts payable process when invoices for goods have been blocked.
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Audit Programs
Spending Authority Review Audit Work Program
This work program provides steps and considerations for reviewing spending authority policies and processes.
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Audit Programs
Direct Charges Audit Work Program
This sample audit work program provides steps to review the direct charges process, including investigating the build-up...
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Audit Programs
Contract Review Audit Work Program
The objectives of this work program are to assess whether contracts are executed in accordance with agreed upon terms an...
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Process Flows
Sales and Marketing Development Process Flow
This sample process flow focuses on the sales and marketing development function.
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Process Flows
Procurement, Disbursement and Accounts Payable Process Flow
This sample process flow focuses on the procurement, disbursement and accounts payable processes.
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Policies & Procedures
Sales and Use-Tax Policy
This policy establishes the responsibilities, controls, authorizations and procedures for sales and use-taxes for all co...
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Audit Programs
Accrued Liabilities Audit Work Program
This audit program primarily focuses on identification and reporting of contingencies and accrued liabilities.
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Audit Programs
Payment Review Audit Work Program
This work program focuses on identifying unauthorized payments.
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Audit Programs
Materials Management and Purchasing Audit Work Program
This work program reviews compliance with established procedures for the purchasing function.
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Process Flows
Sarbanes-Oxley Check Disbursement Process Flow
This sample process flow provides the tasks involved in the process of Sarbanes-Oxley (SOX) check disbursement, includin...
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Audit Programs
Purchasing, A/P, Travel and Entertainment Audit Work Program
The purpose of this work program is to provide the general steps used to perform an audit of purchasing, A/P, travel and...
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Process Flows
Subcontractor Approval and Payment Process Flow
There is pervasive business risk associated when a subcontractor's work is overpaid or not properly approved. In this sa...
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Audit Programs
Temporary Employee Management Review Audit Work Program
The purpose of this work program is to provide the general steps used to perform an audit of temporary employee manageme...
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Audit Programs
Accounts Payable Review Audit Work Program
This work program explains the audit steps that should be followed while evaluating a company’s compliance with corporat...
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Audit Programs
Purchasing Audit Work Program
The purpose of this work program is to provide the general steps used to perform a purchasing audit.
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Audit Programs
Purchase-to-Pay Cycle Data Analytics Audit Work Program
This eight-page work program utilizes data analytics to review the purchase-to-pay cycle.
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Policies & Procedures
Supplier Records and Management Policy
The purpose of this policy is to ensure that the company obtains the best possible combination of quality and price from...
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Policies & Procedures
Check Distribution Policy
This policy provides guidelines for authorizing, processing and distributing checks.
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Policies & Procedures
Vendor Contracting Policy
This policy establishes procedures to follow prior to signing vendor contracts on behalf of a company, including obtaini...
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Policies & Procedures
Credit Card Policy
This policy establishes the appropriate business use, responsibilities and authorization for company issued credit cards...
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Policies & Procedures
Consolidated Financial Statement Reporting and Disclosures Policy
This policy outlines procedures to ensure the completeness and accuracy of financial disclosures made in quarterly and a...
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Policies & Procedures
Accounts Payable and Accrued Expenses Policy
The following sample outlines a set of policies and procedures for accounts payable and accrued expenses.
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Audit Programs
Capital Projects Audit Work Program
This work program focuses on the capital projects process, such as identifying and prioritizing risks, evaluating intern...
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Policies & Procedures
Expense Recognition Policy
This sample policy establishes the standards and procedures to ensure that accounting for expense recognition is in comp...
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Policies & Procedures
Monthly Accruals Policy
The following sample outlines a set of policies and procedures for monthly accruals.
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Policies & Procedures
Payables and Accrued Liabilities Policy
The following sample outlines a set of policies and procedures for payables and accrued liabilities.
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Policies & Procedures
Independent Contractor Policy
This sample outlines a set of policies and procedures for hiring and paying independent contractors, including the defin...
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Policies & Procedures
Asset Management Policy
This policy focuses on maintaining an asset management system to monitor and manage investments made in fixed assets and...
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Policies & Procedures
Financial Systems Policy
This policy addresses the development, implementation, enhancement and maintenance of financial systems such as the gene...
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Policies & Procedures
Approval and Authorization Policy
The following sample outlines a set of policies and procedures for appropriate authorization, which must be obtained pri...
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Policies & Procedures
Internal Control Policy
This policy outlines scope, responsibilities and procedures for establishing an internal control environment that meets ...
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Protiviti Booklets
Reduce Supply Chain Risks and Improve Your Bottom Line Through High-Impact Supply Chain and Procurement Capability Assessments
This resource guide describes an effective methodology for performing high-impact internal audit assessments for a key s...
Subscriber Content
Audit Programs
Hotel Expenditure Cycle Audit Work Program
This robust work program will assist in a comprehensive review of the expenditure cycle. Although the program is tailore...
Subscriber Content
Blog
How to Get Your Accounts Payable Process to Work for You
One of our leading practices to consider for your accounts payable process is to develop strategic business...
Blog
In The Spotlight: Your Accounts Payable Process
The accounts payable process is all about how a company pays its bills. For most companies, accounts payabl...
Blog
What is Sourcing Risk?
Outsourcing has become a keystone of major business operations to the point that it’s almost a given that l...
Blog
When Was the Last Time You Reviewed Your Purchasing Process?
The process of purchasing materials and supplies comprises procedures and activities to acquire goods in th...