The following 413 items are listed by Content Data.
Articles
Value Chain to Blockchain: AWS Energy Solutions Lead on Scope 3, “Data Obesity” and a Decarbonized Future
Protiviti sat down with Shy Muralidharan, worldwide energy solutions lead with Amazon Web Services, to discuss the futur...
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Articles
Executive Outlook on Cities and Strategy, 2030
The perspective of global business leaders on cities is extremely positive: 64% of respondents to the Executive Outlook ...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2022 And 2031: Future of Work – The Defining Business Challenge of the Next Decade
This report contains critical short- and long-term considerations for boards and executives, based on the results of Pro...
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Articles
Prospering in the New World of Supply Chain Risk Management
Here, we explore how boards should rethink their approach to strategic oversight and supply chain risks governance.
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Policies & Procedures
Fraud Policy
This document includes three sample policies that facilitate the development of controls that will aid in the detection ...
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Newsletters
Get Into the Quantum Game: Use Cases Are Emerging
In this issue of Board Perspectives, we suggest four ways boards can start planning for quantum computing.
Subscriber Content
Protiviti Booklets
Internal Auditing Around the World: Volume 18
The new edition of Internal Auditing Around the World addresses how internal audit functions are using the pandemic expe...
Subscriber Content
Audit Programs
Entity-Level Controls Audit Work Program
This tool includes two sample audit programs that provide steps organizations can take to perform an entity-level contro...
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Audit Programs
Executive Compensation Audit Work Program
With this tool, you get two sample work programs that provide general steps and questions organizations can use during a...
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Guides
Internal Audit Effectiveness Guide
This guide can be used by internal audit to measure and improve the company’s internal controls over financial reporting...
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Checklists & Questionnaires
Internal Audit Re-Engineering Questionnaire
This tool contains two sample documents that outline questions internal auditors should ask when evaluating the organiza...
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Job Descriptions
Vice President, Internal Audit Job Description
This tool includes two sample job descriptions that outline the responsibilities, key selection criteria and general inf...
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Newsletters
Three Keys for CEOs: Relevance, Culture and Alignment
This issue of Board Perspectives explains three ways boards can be supportive in this era of unprecedented change.
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Methodologies & Models
Corporate Actions Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s corporate actions process and to...
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Newsletters
Ensuring Technology Fluency in the Boardroom
In this issue of Board Perspectives, we provide six ways boards can ensure technology fluency and be technology-engaged.
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Newsletters
Framing the Data Privacy Discussion in the Boardroom
This issue of Board Perspectives provides eight topics relevant to the boardroom conversation around data privacy.
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Requests for Proposals - RFPs
Request for Proposal: Internal Audit Department Quality Assessment Review
This tool contains two sample requests for proposals (RFPs) that can be used by organizations seeking a professional ser...
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Checklists & Questionnaires
Audit Work Paper Quality Review Checklist
This tool provides questions and preparation techniques to consider when reviewing the quality of audit work papers.
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Performer Profiles
Masonite International Corporation: Opening Doors to the Possibilities of Resilience
Masonite Vice President and Chief Audit Executive Katie Shellabarger explains how her team’s focus on business resilienc...
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Job Descriptions
Chief Risk Officer Job Description
Organizations can use this sample job description as a starting point to fully define the responsibilities and qualifica...
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Benchmarking Tools
Internal Audit Value Scorecards
This tool contains scorecards that provide various guidelines for managing and measuring the performance of an internal ...
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Policies & Procedures
Corporate Aircraft Policy
This tool contains two policy samples that outline administrative and accounting procedures organizations should follow ...
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Requests for Proposals - RFPs
Request for Proposal: Establishing an Internal Audit Function
This tool contains two sample requests for proposals (RFPs) that can be used by organizations seeking a qualified servic...
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Newsletters
The Buffett Newspaper Test: What It Means and Why It Is Important
This issue of Board Perspectives explores how boards can focus employees on what the company stands for and reinforce ex...
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Audit Programs
Control Environment Audit Work Program
This audit work program focuses on the control environment component of the COSO Framework.
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Checklists & Questionnaires
Control Self-Assessment Questionnaire
The two self-assessment questionnaire samples in this document can be used to design, adhere to and monitor a company’s ...
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Newsletters
Determining the Digital Investment Question in the Boardroom
This issue of Board Perspectives provides six ways boards can assess a company’s level and velocity of digital investmen...
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Checklists & Questionnaires
Business Continuity IT Process Questionnaire
This tool contains two IT questionnaire samples that can be used to assess an organization’s business continuity plannin...
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Benchmarking Tools
Organizational Alignment Risk Key Performance Indicators (KPIs)
The questions and leading practices provided in this tool can be applied to evaluate and improve an organization’s struc...
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Newsletters
Ransomware: Analyzing Risk and Protecting Critical Assets
In this issue of Board Perspectives, we provide four ways boards can respond strategically to ransomware exposures.
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Checklists & Questionnaires
Integrating Section 404 and Section 302 Compliance Questionnaire
This tool contains two sample questionnaires that can be used by management and board members to achieve a sustainable i...
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Audit Programs
Corporate Actions Audit Work Program
In this work program sample, we highlight general best-practice steps for the capital raise audit process.
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Checklists & Questionnaires
Corporate Governance Compliance Questionnaire
The two sample questionnaires in this document focus on what boards and management should do as they work to improve cor...
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Checklists & Questionnaires
Disclosure Committee Questionnaire
Use the questions included in this tool to ensure that all necessary quarterly financial reporting disclosures are addre...
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Checklists & Questionnaires
Enterprise Risk Assessment Process Questionnaire
The questions provided in this sample can be used to analyze and enhance your enterprise risk assessment strategy.
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Guides
Risk Culture Guide
This guide provides auditors with a comprehensive breakdown of the enterprise risk management (ERM) process and risk cul...
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Checklists & Questionnaires
Business Continuity Compliance Questionnaire
This tool contains compliance-based questions to consider for evaluating the business continuity management process.
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Charters
Disclosure Committee Charter
This document provides two examples of guidelines for creating a disclosure committee charter.
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Guides
Risk Assessment Guide
This tool contains two guides that can be used by auditors to understand and improve their risk assessment process.
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Guides
Internal Audit Contributing to the Success of Enterprise Risk Management Guide
In this tool, we’ve compiled a guide that defines internal audit’s role and the keys to success related to an organizati...
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Policies & Procedures
Vendor Risk Management Policy
This sample policy contains guidelines and procedures employees should follow when overseeing third-party entities.
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Guides
Enterprise Risk Management Guide: Identifying and Understanding Risks
In this tool, we’ve included a guide that provides leading practices related to improving an organization’s enterprise r...
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Guides
Auditing the Enterprise Risk Management (ERM) Process Guide
In this tool, we’ve compiled a guide that includes a systematic, disciplined approach to evaluating and improving the ef...
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Charters
Corporate Audit Department Charter
This tool contains six sample charters that outline the mission statement, objectives, responsibilities and services of ...
Subscriber Content
Guides
Sarbanes-Oxley Compliance Committee Structure Guide
This guide discusses the duties, composition, structure and interrelationships of the disclosure committee that needs to...
Subscriber Content
Benchmarking Tools
Audit Committee Responsibilities and Key Performance Indicators (KPIs)
This tool contains leading practices and key performance indicators organizations should use for the audit committee's r...
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Policies & Procedures
Earnings Per Share Policy
This tool contains two policy samples that can be used by organizations to establish uniform policies for the calculatio...
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Newsletters
Lessons From the Pandemic: Crisis as a Catalyst for Innovation
This issue of Board Perspectives recaps a discussion from a recent NACD event on the significance of agility as an impor...
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Job Descriptions
Chief Audit Executive Job Description
For organizations looking to hire a chief audit executive, this sample job description provides a solid starting point f...
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Regulatory Updates
Bogus Whistleblower Complaints Are Making the Rounds
This flash report serves to alert companies to a growing trend of disinformation making the rounds through well-written ...
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Newsletters
Reimagining the Future Workplace: Ask the Right Questions to Move Forward
This issue of Board Perspectives poses 10 questions boards should ask themselves and management about the evolving workp...
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Articles
SOX Compliance Under COVID-19: Considerations for Completing Quarterly Assessments
In this article, we provide a brief reminder on guidance and disclosure requirements, highlight current SEC insights and...
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Benchmarking Tools
Manage Relations With the Board of Directors Key Performance Indicators (KPIs)
This tool includes several leading practices that can be used as a starting point for discussions about maintaining rela...
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Charters
Quality Assurance Function Charter
This sample establishes guidelines and responsibilities for creating a quality assurance function charter.
Subscriber Content
Newsletters
The Future Workplace: Getting It Right
This issue of The Bulletin suggests four areas that will present important differentiators for success in articulating a...
Subscriber Content
Protiviti Booklets
Internal Auditing Around the World: Volume 17
The new edition of Internal Auditing Around the World addresses how internal audit functions have become more adaptable ...
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Charters
HR and Compensation Committee Charter
This sample establishes guidelines for creating an HR and compensation committee charter.
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Charters
IT Change Advisory Board Charter
This sample provides key roles and responsibilities for creating an IT change advisory board charter.
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Charters
Risk Management Oversight Committee Charter
This sample outlines responsibilities and duties for establishing a risk management oversight committee charter.
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Charters
Board of Directors Authorization Charter
This sample establishes guidelines and responsibilities for developing a board of directors authorization charter.
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Charters
Emergency Executive Committee Charter
This sample provides guidelines and responsibilities for creating an emergency executive committee charter (EEC).
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Articles
The Future Auditor Faces the Digital Imperative
We outline why the adoption of next-generation best practices needs to be a priority for every internal audit organizati...
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Articles
From Unprecedented Disruption, an Optimistic Vision for the Future
Protiviti’s Brian Christensen takes a look at audit's next chapter, underscored by the insights shared by audit leaders ...
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Newsletters
Quantum Computing: Why the Board Should Care
This issue of Board Perspectives summarizes why quantum computing offers companies a powerful value proposition for solv...
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Job Descriptions
Sarbanes-Oxley (SOX) Coordinator Job Description
This job description sample outlines the responsibilities, key selection criteria and general information for the role o...
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Newsletters
Board Effectiveness: The Fed’s Guidance Speaks to Resiliency
In this issue of Board Perspectives, we discuss the significance of the Federal Reserve Board’s recently released guidan...
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Job Descriptions
Vice President, Internal Audit/Chief Audit Executive Job Description
This sample job description summarizes the responsibilities, key selection criteria and general information for the role...
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Benchmarking Reports
2021 Internal Audit Capabilities and Needs Survey
For most internal audit groups, the next-generation audit journey is just beginning. The results of our 2021 Internal Au...
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Articles
Setting the 2021 Audit Committee Agenda: Your Questions Answered
Protiviti’s Chris Wright and Brian Christensen address some of the questions asked by attendees of a recent webinar on t...
Subscriber Content
Job Descriptions
Vice President, Corporate Audit Job Description
This job description outlines the responsibilities and qualifications for the vice president, corporate audit role. This...
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Articles
SPACs Are Hot But Be Well Prepared — The SEC Is Watching
This article explains how special purpose acquisition company sponsors can mitigate potential liability related to publi...
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Articles
Latest Payroll Rescue Aid for Airlines Compounds Compliance Workload
This article unpacks some of the complex requirements facing the airline industry with the passage of the American Rescu...
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Job Descriptions
Senior Director of Internal Audit Job Description
This job description sample outlines the responsibilities, key selection criteria and general information for the role o...
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Articles
To Meet Today’s Challenges, CAEs Must Stay Focused on Next-Gen Internal Audit Practices
This article explains how audit leaders can initiate and maintain next-generation capabilities in today's dynamic enviro...
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Job Descriptions
Vice President, Chief Compliance Officer (CCO) Job Description
This sample job description notes the responsibilities, key selection criteria and general information for the role of t...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2021 and 2030
This report contains results from our ninth annual risk survey of directors and executives worldwide to obtain their vie...
Subscriber Content
Guides
Auditing Corporate Governance Guide
This tool contains two guides that can be used by auditors to assess and understand the four pillars of an organization’...
Subscriber Content
Benchmarking Tools
Manage Government Relations Key Performance Indicators (KPIs)
This document includes leading practices and questions organizations can use to effectively manage government relations.
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Articles
Serving Their Purpose? Insights on Critical and Key Audit Matters
Here, Audit Analytics analyzes the differences, viability and effectiveness of critical and key audit disclosures.
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Benchmarking Reports
2020 Finance Trends Survey Report: Four Ways Finance Leaders Strengthen Cybersecurity
This report contains several leading practices for CFOs to consider, based on key points from Protiviti’s 2020 Global Fi...
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Newsletters
The Top Risks in 2021: A Global Perspective
This issue of Board Perspectives shares some of the key takeaways from the 2021 Executive Perspectives on Top Risks surv...
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Newsletters
Unleash the Power of Adhocracy in the Face of Emerging Risks
This issue of Board Perspectives offers six suggestions from an NACD report outlining how management can foster a risk-s...
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Checklists & Questionnaires
Compliance Overview Questionnaire
This tool contains 24 sample questionnaires that provide organizations with key risks, expected key controls and questio...
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Newsletters
Setting Sights on Digital Transformation and Innovation
This issue of Board Perspectives spotlights an NACD Master Class discussion about how boards and their companies can bes...
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Articles
SPAC Popularity Continues to Grow
Audit Analytics examines 2020’s unprecedented rise in special purpose acquisition company (SPAC) initial public offering...
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Newsletters
Dispel the Myth of ‘‘Fit’’: Improve Diversity on Your Board
In this issue of Board Perspectives, we provide six suggestions for making demonstrable progress in improving diversity ...
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Articles
CECL and the AICPA Practice Aid (Part 4): Modeling Considerations and COVID-19
Part 4 of our AICPA Practice Aid highlights the pandemic’s impact on loss models and provides key considerations finance...
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Audit Reports
Treasury Review Audit Report
This tool contains two sample audit reports that focus on opportunities for process improvement through interviews with ...
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Newsletters
10 ESG Reporting Questions Directors Should Consider
This issue of Board Perspectives: Risk Oversight poses 10 questions boards should focus on to ensure sustainable and res...
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Checklists & Questionnaires
Internal Audit Feedback Questionnaire
This tool includes three sample questionnaires that can be used by internal audit functions to gather client feedback an...
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Newsletters
Operational Resilience Gets a Makeover in the ‘‘New Normal’’
This issue of Board Perspectives discusses the board’s role in overseeing operational resilience in the post-pandemic wo...
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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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Checklists & Questionnaires
Common Risk Language Questionnaire
This sample questionnaire contains best practices and questions to consider for communicating and prioritizing risk acro...
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Articles
Lessons Learned from COVID-19: A Discussion for Board Members
This article outlines the remaining questions from Protiviti’s webinar discussion about ways board members can adjust to...
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Newsletters
One Year Later: Does The Business Roundtable Statement Matter?
This issue of Board Perspectives recaps the Business Roundtable’s latest statement and suggests ways directors can overs...
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Newsletters
Setting the 2021 Audit Committee Agenda
In this issue of The Bulletin, Protiviti suggests eight 2021 audit committee agenda issues and offers questions for audi...
Subscriber Content
Audit Reports
Internal Audit Risk Assessment Audit Committee Report
This tool contains two sample audit reports that can be used by auditors to summarize the results of an internal audit r...
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Articles
Rise of the SPACs: Understanding the Risks and Rewards in This Vogue IPO Vehicle
This article explores the rising popularity of special purpose acquisition companies (SPACs) and shares how they can hel...
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Articles
2020 Audit Committee Transparency Barometer
Audit Analytics examines the Audit Committee Transparency Barometer’s continuous upward trends among S&P 500 compani...
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Charters
Enterprise Risk Management (ERM) Committee Charter
This sample charter outlines the responsibilities and duties, membership and operations, and meetings and attendance for...
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Audit Reports
Entity-Level Controls Assessment Report
This document contains two sample audit reports that can be used to document management’s assessment of internal control...
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Checklists & Questionnaires
Risk Management Executive Committee Questionnaire
This tool contains questions to consider for improving an organization’s risk management capabilities by evaluating its ...
Subscriber Content
Audit Reports
Audit Committee Report — Internal Audit Plan
This tool contains three sample audit reports that can be used by auditors to evaluate and improve the internal audit pl...
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Audit Reports
Executive Report on Internal Controls
This tool contains two samples that provide specific guidance internal audit can use when reporting on the state of inte...
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Newsletters
Going Digital: The Future Auditor in Action
This issue of The Bulletin offers a compendium of some of the best practices obtained from mining the respective journey...
Subscriber Content
Charters
Audit Committee Charter
This document contains nine samples that provide guidelines and standards for creating an audit committee charter.
Subscriber Content
Protiviti Booklets
Internal Auditing Around the World: Volume 16
The future auditor has arrived. It’s a bold statement — and it’s true. The new edition of Internal Auditing Around the W...
Subscriber Content
Policies & Procedures
Delegation of Authority Policy
This tool contains two sample policies that outline standards and procedures related to assigning authority within an or...
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Checklists & Questionnaires
Enterprise Risk Management (ERM) Results Questionnaire
This tool highlights best practices and questions to consider when evaluating an organization’s risk assessment process ...
Subscriber Content
Audit Reports
Audit Committee Report — Internal Audit Update
This tool contains two sample reports that can be used by auditors for evaluating and improving the audit committee’s in...
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Checklists & Questionnaires
Internal Controls Over Financial Reporting (ICFR) Deficiencies Questionnaire
This tool highlights questions to consider for understanding and assessing internal control over financial reporting (IC...
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Policies & Procedures
Risk Management Policy
This tool contains three sample policies that establish standards and procedures with a common and systematic approach f...
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Checklists & Questionnaires
Internal Audit Skills Questionnaire
This sample questionnaire measures an organization’s CPE program and co-sourcing arrangements with respect to the skills...
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Audit Reports
Payroll Data Analytics Audit Report
This sample audit report can be used by auditors reviewing and validating an organization’s payroll and procurement data...
Subscriber Content
Audit Programs
Monitoring Entity-Level Controls Audit Work Program
This document contains two sample programs that include general steps organizations can use when performing an entity-le...
Subscriber Content
Protiviti Booklets
A Guide to Business Continuity Management – Top 15 Frequently Asked Questions (July 2020)
Organizations have many questions about business continuity management (BCM), and in response, Protiviti has developed t...
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Benchmarking Reports
2020 Internal Audit Capabilities and Needs Survey
This report contains results from Protiviti’s latest Internal Audit Capabilities and Needs survey of chief audit executi...
Subscriber Content
Audit Reports
Regulatory Compliance Review Audit Report
This sample audit report can be used by auditors for assessing and improving an organization’s compliance risk managemen...
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Newsletters
Is Your Board Digitally Savvy?
This issue of Board Perspectives focuses on why boards should possess the digital savviness needed to support the CEO’s ...
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Newsletters
What Directors Should Be Asking Right Now
This issue of Board Perspectives: Risk Oversight poses 10 questions meriting consideration for most industries during th...
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Newsletters
COVID-19: Paradigm Shift in the Boardroom
This issue of Board Perspectives discusses five megatrends directors should keep in mind that can impact an organization...
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Job Descriptions
Director of Internal Audit Job Description
These two samples outline the responsibilities, key selection criteria and general information for the role of the direc...
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Charters
Nominating and Governance Committee Charter
This document contains four samples that provide guidelines for creating a nominating and corporate governance charter.
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Articles
Critical Audit Matters in Audit Committee Disclosures
Audit Analytics shares its findings on S&P companies that have disclosed the audit committee’s role in critical audi...
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Articles
CECL and the New AICPA Practice Aid (Part 2): Financial Statement Presentation and Enhanced Financial Statement Disclosures
Part two of our CECL discussion will drill down into requirements intended to ensure that financial statement presentati...
Subscriber Content
Audit Reports
IT Internal Audit Report
This sample audit report includes steps auditors can use for conducting an information technology (IT) audit.
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Articles
The 2020 Audit Committee Agenda: Asking the Right Questions
This article discusses seven key questions audit committees should consider for enhancing the context of their risk over...
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Newsletters
COVID-19’s Workplace Disruption: A Test of Board Resiliency
This issue of Board Perspectives: Risk Oversight provides 10 suggestions for board members to consider as CEOs and organ...
Subscriber Content
Newsletters
Operational Resiliency and the Role of the Board
This issue of Board Perspectives covers some of the important points and key takeaways discussed during Protiviti’s meet...
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Articles
PCAOB Shares Audit Committee Insights
This article takes a closer look at some top-level insights from Protiviti’s recent Flash Report, which highlights key p...
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Newsletters
Strategic Resilience: Are You Among the 30%?
This issue of Board Perspectives highlights some of the important points outlined in the National Association of Corpora...
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Articles
CECL and the New AICPA Practice Aid: What Audit Committee Members Need to Know (Part 1)
This article explores the Current Expected Credit Loss (CECL) accounting standard updates and introduces the AICPA’s Pra...
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Newsletters
A Look at the Top 2020 Risks
This issue of Board Perspectives highlights some of the key takeaways from the 2020 Executive Perspectives on Top Risks ...
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Articles
Looking for Innovation? 10 Ideas to Help Companies Break the Mold
In this article, Protiviti’s Barbi Goldstein and Kevin Khan outline 10 ideas organizations should consider that can help...
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Checklists & Questionnaires
Assessment Questions for Audit Committees to Consider
This tool outlines questions for audit committees to consider during an organization’s self-assessment process.
Subscriber Content
Benchmarking Reports
Executive Perspectives on Top Risks in 2020: Consumer Products and Services Industry Group Results
This report illustrates the top risks consumer products and services firms should keep in mind throughout 2020, based on...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2020: Financial Services Industry Group Results
This report illustrates the top risks financial services firms should keep in mind throughout 2020, based on the results...
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Articles
More to Discover With CAMs
In this article, Audit Analytics presents its findings on critical audit matter (CAM) counts and introduces a new CAM on...
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Newsletters
Setting the 2020 Audit Committee Agenda
This issue of The Bulletin identifies several agenda items for audit committees to consider in the upcoming year.
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Newsletters
Board Oversight of an AI-Transforming Workplace
This issue of Board Perspectives highlights some of the important points and key takeaways outlined during Protiviti’s m...
Subscriber Content
Benchmarking Reports
Executive Perspectives on Top Risks in 2020
This report contains results from our eighth annual risk survey of directors and executives to obtain their views on the...
Subscriber Content
Newsletters
Revamping Risk Culture in the Digital Age
This issue of Board Perspectives: Risk Oversight focuses on why organizations might have to undertake more risk than the...
Subscriber Content
Articles
Internal Audit Leaders Adopt Agile Methods to Meet Next-Gen Audit Expectations
This article looks at ways internal audit teams are adopting fast and flexible ‘‘agile’’ development methodologies to be...
Subscriber Content
Risk & Control Matrices - RCMs
Provide Financial Information to External Parties: 10-K Preparation RCM
This document outlines risks and controls common to 10-K preparation during the “provide financial information to extern...
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Benchmarking Reports
Five Ways Customer-Focused CFOs Thrive
This paper provides five finance trends and related actions for boards to consider, based on key takeaways from Protivit...
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Benchmarking Reports
The CFO and Finance Organization: Five Trends for Boards to Watch
This paper provides five finance trends and related actions for boards to consider, based on key takeaways from Protivit...
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Newsletters
The Purpose of the Corporation and the Future of Work
This issue of The Bulletin focuses on addressing the corporation’s role in shaping the future of work.
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Articles
Responsible Privacy: Is the Board Doing Its Part? — Protiviti Whitepaper
This article provides an extended summary of the significant points made during a recent National Association of Corpora...
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Newsletters
Responsible Privacy: Is the Board Doing Its Part?
This issue of Board Perspectives: Risk Oversight discusses some of the important points covered during Protiviti’s meeti...
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Checklists & Questionnaires
Workplace Dynamics Questionnaire: Technology and Labor Model
This sample questionnaire covers questions directors should consider for a successful workplace and digital labor transf...
Subscriber Content
Newsletters
How Does Your Company Measure Up Against Digital Leaders?
This issue of Board Perspectives: Risk Oversight discusses five levels of digital maturity: digital skeptic, digital beg...
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Newsletters
The Caremark Standard: Tough but Not Impregnable
This issue of Board Perspectives: Risk Oversight describes the background and implications of the Caremark decision and ...
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Articles
Considering Internal Whistleblower Systems When Evaluating External Risk
In this article, Audit Analytics outlines the importance of assessing an internal whistleblower system when evaluating t...
Subscriber Content
Audit Reports
Physician Contract Compliance Review Audit Report
This sample audit report focuses on the effectiveness of a healthcare organization’s physician contracting and payment p...
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Checklists & Questionnaires
Public Company Readiness Questionnaire
This questionnaire focuses on certain aspects of the IPO preparation process and specific areas management should addres...
Subscriber Content
Articles
Following Through on the Audit Committee Agenda for 2019: Financial Reporting
This article looks back at the implementation of revenue recognition, assesses how things are going with the adoption of...
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Checklists & Questionnaires
Entity-Level Controls Fraud Questionnaire
This sample includes a list of questions to consider while checking an organization’s entity-level controls for fraud.
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Checklists & Questionnaires
Code of Conduct Questionnaire
One constant for success in a rapidly changing global marketplace is the immutable bedrock of an unwavering commitment t...
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Articles
CEO and CFO Departures: 2016-2018
In this article, Audit Analytics takes a closer look at overall departure trends of CEOs and CFOs filed in an 8-K Item 5...
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Newsletters
Is Your Board Focused on the Right Risks?
This issue of Board Perspectives: Risk Oversight highlights the key points defining our road map for strengthening the b...
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Checklists & Questionnaires
Supply Chain Risk Questionnaire
This sample questionnaire document offers several questions to consider when evaluating supply chain risk.
Subscriber Content
Checklists & Questionnaires
Audit Committee Questionnaire: Auditor Effectiveness
This tool discusses questions to consider for soliciting internal audit performance feedback from members of the audit c...
Subscriber Content
Protiviti Booklets
Internal Auditing Around the World: Volume 15
The digital era continues to bring continuous waves of disruptive change. The new edition of Internal Auditing Around th...
Subscriber Content
Guides
Sarbanes-Oxley Section 404 Committee Guide: Description and Relationships
This guide provides a detailed overview of the Sarbanes-Oxley Section 404 compliance steering committee's composition, f...
Subscriber Content
Newsletters
Is Your Board Future-Ready?
This issue of Board Perspectives: Risk Oversight provides eight suggestions for preparing to be a future-ready board.
Subscriber Content
Articles
Leadership Succession Continues to Challenge Consumer Products and Services Companies
In this article, Protiviti Managing Director Rick Childs takes a look at the risk issues affecting the consumer products...
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Checklists & Questionnaires
Revenue Process Controls Questionnaire
This sample questionnaire includes a list of items to consider when reviewing an organization’s revenue process controls...
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Audit Reports
Sarbanes-Oxley Section 404 Program Executive Scorecard Report
This document serves as an executive report template focused on the progress of a company's Sarbanes-Oxley Section 404 p...
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Checklists & Questionnaires
Sarbanes-Oxley Section 404 Audit Committee Questionnaire
This document is designed for companies that have already complied with Sarbanes-Oxley Section 404 for at least one year...
Subscriber Content
Checklists & Questionnaires
Entity-Level Control Environment Questionnaire
This questionnaire template provides a number of COSO elements and the related control objectives for entity-level contr...
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Checklists & Questionnaires
Entity-Level Controls Monitoring Questionnaire
Monitoring is a process that assesses the quality of the entity's internal control performance over time. This template ...
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Audit Reports
Internal Audit Qualitative Diagnostic Report
This audit report sample can be modified and utilized to present the results of an internal audit department evaluation ...
Subscriber Content
Articles
Digital Readiness, Talent Retention Top Executive Concerns in 2019, Survey Reveals
This article highlights some of the most intriguing results and insights from this year’s Executive Perspectives on Top ...
Subscriber Content
Benchmarking Reports
2019 Vendor Risk Management Benchmark Survey
Increasing pressures in the risk and regulatory environments continue to pose severe challenges to vendor risk managemen...
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Newsletters
Sustainability Reporting: Time to Get Serious?
This issue of The Bulletin discusses sustainability reporting – what it is, how it is being enabled, why it is important...
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Newsletters
Sustainability Reporting: Why Boards Should Care
This issue of Board Perspectives: Risk Oversight discusses 10 key sustainability reporting factors for interested compan...
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Checklists & Questionnaires
Anti-Fraud Program Evaluation Questionnaire
This document focuses on key questions for board members and management when evaluating an organization's anti-fraud pro...
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Checklists & Questionnaires
Corruption Risk Management Questionnaire
This questionnaire can be used to assess an organization's management of corruption risk, the Foreign Corrupt Practices ...
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Articles
Quantifying Cyber Risk: Takeaways From FAIRCON18
This article shares some of the key takeaways from the speakers and panel discussions at the FAIR Institute’s FAIRCON18 ...
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Newsletters
Sharpening the Focus on Cybersecurity
This issue of Board Perspectives: Risk Oversight takes a fresh look at the often-discussed topic of cybersecurity, offer...
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Newsletters
Making Management Risk Committees Effective
This issue of Board Perspectives: Risk Oversight provides six suggestions for forming and operating management risk comm...
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Benchmarking Reports
2019 Internal Audit Capabilities and Needs Survey
In this benchmarking report, we take an in-depth look at the adoption of next-generation internal audit competencies suc...
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Articles
The Responsible Tech Firm Series Part 2: Can You Hear the Regulatory Wake Up Call?
Protiviti Managing Directors Gordon Tucker and Shelley Metz-Galloway add to the insights offered in Part Two of Protivit...
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Articles
Setting the 2019 Audit Committee Agenda: A Closer Look
In this article, Protiviti Managing Director Jim DeLoach takes a closer look at the agenda items that Protiviti has iden...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2019: Technology, Media and Telecommunications Industry Group Results
The rapid speed of disruptive innovations remains a critically important area for the technology, media and telecommunic...
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Articles
Tech Firms Helped Shape the New Labor Model – But They Need to Keep Evolving Themselves
Protiviti Managing Directors Gordon Tucker and Kurt Underwood explain why tech leaders need to keep a close eye on chang...
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Newsletters
The Top Risks for 2019
This issue summarizes five key takeaways from the 2019 Executive Perspectives on Top Risks survey and ranks the highest-...
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Requests for Proposals - RFPs
Request for Proposal: Internal Audit – Energy Industry
This sample request for proposal (RFP) document focuses on finding an internal audit service provider to support an orga...
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Checklists & Questionnaires
Sarbanes-Oxley Sustainable Compliance Questionnaire
This questionnaire addresses how organizations can make Sarbanes-Oxley compliance sustainable while improving business p...
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Articles
To Reduce CX Risk, Make CX a Strategic Priority
This article explores the ways organizations can ensure that they are listening to the voice of the customer (VoC) and d...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2019: Financial Services Industry Group Results
For financial services organizations, the years since the global financial crisis that began in 2008 have been marked by...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2019: Energy and Utilities Industry Group Results
Despite an annual risk outlook that has been volatile, the overall view for the energy and utlities industry group in 20...
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Newsletters
Setting the 2019 Audit Committee Agenda
In this issue of The Bulletin, we have identified several agenda items for audit committees to consider in the year ahea...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2019: Consumer Products and Services Industry Group Results
With ongoing industry disruption and many baby boomers retiring in the foreseeable future, consumer products and service...
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Newsletters
Oversight of Digital Transformation
Protiviti met in August 2018 with 20 active directors during a dinner roundtable at a NACD event to discuss the board’s ...
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Articles
CAQ’s New Cybersecurity Risk Management Oversight Tool: A Protiviti Analysis
This article examines the CAQ's new cybersecurity risk oversight tool and suggests how it might best be applied by board...
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Benchmarking Reports
Executive Perspectives on Top Risks in 2019
This report contains extensive analysis of key insights on top risk concerns across several different dimensions, includ...
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Articles
The Next Generation of Internal Auditing — Are You Ready? Catch the Innovation Wave
As we detail in this paper, developing a next-generation internal audit function requires an acknowledgment of the need ...
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Audit Reports
Enterprise Risk Assessment Board Report
This sample report provides findings from a company’s enterprise risk assessment, including risk assessment process reca...
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Newsletters
Getting the Most from the Board-Management Risk Appetite Dialogue
This issue of Board Perspectives offers both directors and senior executives useful insights that are consistent with th...
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Audit Reports
Entity-Level Fraud Risk Assessment Process Report
This sample fraud risk assessment report provides an overview of the process one company undertook to satisfy the requir...
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Guides
Internal Control Review Conclusion/Opinion Guide – Writing Example
This sample outlines writing examples for conclusions and opinions on an internal control review.
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Checklists & Questionnaires
Privacy and Data Protection Questionnaire
This tool provides questions to consider when evaluating risks related to privacy/data protection and accumulated privac...
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Articles
The Responsible Technology Firm of the Future: Corporate Governance and Regulatory Compliance
This article, part two in a four-part series, presents suggestions to build and manage a strong corporate governance ope...
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Checklists & Questionnaires
Internal Security Questionnaire
This tool provides questions for audit committees to consider when assessing internal security risks.
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Articles
Risk, Strategy, Culture: Internal Auditors Shoot for the Stars
While most people are uncomfortable going into areas that may challenge them, internal auditors need to get comfortable ...
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Newsletters
Oversight of Workplace Dynamics: Impact of Technology
New and emerging technologies will greatly influence—often by enabling and sometimes by making more complex—how companie...
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Newsletters
Oversight of Workplace Dynamics: The Labor Model
This issue of Board Perspectives: Risk Oversight explores the concept of the “shamrock organization” and provides a list...
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Audit Reports
Internal Audit Status Update Report
This sample internal audit report includes a status update to be presented to the audit committee.
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Articles
Focus on Culture: How Culture Assessments Can Support the Audit Committee’s Agenda
In this article, Protiviti Executive Vice President Susan Haseley offers some suggestions on how organizations might inc...
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Audit Reports
Quarterly Compliance Assessment Audit Report
The purpose of this report is to document internal audit’s quarterly assessment of compliance policies and procedures an...
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Audit Reports
PMO Effectiveness Review Audit Report
This sample audit report provides a review of an enterprise project management office (EPMO) to determine if practices, ...
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Newsletters
Corporate Culture: Are You Curious Enough?
In issue 12 of The Bulletin, Protiviti explores the question, “Are organizations curious enough to really understand all...
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Guides
Facilitating SOX Compliance Using a Committee Structure Guide
This guide discusses the duties, composition, structure and interrelationships of the disclosure committee that needs to...
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Articles
Risk Culture Audits: Does Your Organization Walk the Talk?
Based on observations from working with financial services industry (FSI) clients and colleagues, Protiviti’s Reema Sing...
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Audit Reports
Quality Assurance Review Plan Report
This audit report outlines the approach followed to establish a quality assurance function, which includes evaluating th...
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Audit Reports
Internal Audit Plan Status – Report to the Audit Committee
This sample internal audit report includes a status summary and recommendations for quarter 1 of the fiscal year.
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Newsletters
Oversight of Organizational Speed in the Digital Age
This issue explores 10 ideas on managing to the speed of business and its implications to board oversight.
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Articles
Assurance and Advisory: Balancing Stakeholder Expectations in Internal Audit
This article shares some of the highlights from Protiviti’s presentation at the 2017 ISACA GRC Conference, including act...
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Internal Audit CPE Courses
IIA Standards and the Audit Committee (KLplus CPE Course)
This course provides an overview of the International Standards for the Professional Practice of Internal Auditing and t...
Articles
Meaningful Cybersecurity Reporting: Measurement That Matters
Leadership is looking for metrics and insights to face today’s cybersecurity concerns. At the end of 2017, Protiviti spo...
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Protiviti Booklets
Internal Auditing Around the World: Volume 14
In Volume XIV of Protiviti’s Internal Auditing Around the World, we take a closer look at internal auditors’ challenges ...
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Newsletters
The Relevance of Sustainability Performance to Board Risk Oversight
The pursuit of aggressive environmental, economic and social sustainability goals presents both opportunity and risk. Th...
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Guides
Sarbanes-Oxley Walkthrough Guidance for General IT Controls
This tool provides guidelines for a sarbanes-oxley walkthrough for general IT controls.
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Audit Reports
High-Tech Company Internal Audit Plan Report to the Audit Committee
This report provides findings from a business self-assessment (BSA) at a company and also consists of a proposed interna...
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Audit Reports
Bank Audit Plan Report
This sample outlines the audit plan for a bank, including risk assessment, gap analysis from previous year audit plan, a...
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Newsletters
The Cyber Risk Oversight Challenge
Every board today faces the challenge of overseeing the investment of finite protection resources in an ever-changing cy...
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Audit Reports
Strategic Internal Audit Plan
This sample outlines the approach employed by internal audit to develop the audit plan and indicative projects for the y...
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Newsletters
A Risk-Informed Approach to Enterprise Risk Management
In this latest installment of The Bulletin, we explore the ERM topic once again — this time examining how a “risk-inform...
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Audit Reports
Team Member Resources Audit Report
This audit report outlines findings and business risks/impacts from a review of the team member resources function at a ...
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Newsletters
Board Oversight of Performance Management
Performance management is the process by which performance toward targeted goals is measured and monitored. Performance ...
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Audit Reports
Sarbanes-Oxley Section 404 Process Prioritization Audit Report
This document outlines the process that management utilizes for determining the final process criticality for a SOX 404 ...
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Newsletters
Is Your Strategy Focused on Digital?
In this edition, Protiviti discusses four important activities for organizations to consider as they contemplate what di...
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Process Flows
Executive Compensation Process Flow
This sample process flow focuses on steps for the creation, composition and review of executive compensation packages an...
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Risk & Control Matrices - RCMs
Manage Employee Compensation: Executive Compensation RCM
This document outlines risks and controls common to the executive compensation component of the “manage employee compens...
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Newsletters
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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Policies & Procedures
Whistleblower Policy
This policy establishes standards and procedures to ensure that the accounting and audit-related complaint handling proc...
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Policies & Procedures
Finance Code of Conduct Policy
This sample policy serves as a code of conduct specific to senior financial officers of a company with the purpose of do...
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Newsletters
How Long Does It Take to Implement a Patch?
A recent breach has raised serious questions about whether boards of directors and senior management are asking the righ...
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Policies & Procedures
Relationship with External Auditors Policy
This sample document sets out policies and procedures for the external audit of a company.
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Policies & Procedures
Corporate Governance Policy: Relationship With Internal Auditors
This sample policy establishes reporting relationships for the internal auditors of a company.
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Policies & Procedures
Governance in Not-For-Profit Organizations Policy
This sample policy provides guidance for not-for-profit organizations in the areas of mandate, roles of volunteer boards...
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Audit Reports
Board of Directors Orientation Audit Report
This document provides a board level overview of internal audit and internal controls.
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Policies & Procedures
Corporate Governance Policy: Board Committees
This sample policy sets standards for board committee structures and protocols.
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Newsletters
The Board’s Role in Addressing Geopolitical and Regulatory Shifts
This issue of Board Perspectives identifies seven key takeaways from Protiviti’s roundtable at a National Association of...
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Policies & Procedures
Sarbanes-Oxley Section 404 Management Testing Plan Policy
This sample policy helps to summarize management’s approach to plan, organize, execute, document and support its assessm...
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Newsletters
Preparing the Organization for an Economic Downturn
In this issue of Board Perspectives, we discuss how to create a contingency plan that will (a) mitigate the financial im...
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Newsletters
The Future Auditor’s Advancement of the Audit Committee Relationship
In this issue of The Bulletin, Protiviti offers 20 tips on how the future auditor advances the relationship with the aud...
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Protiviti Booklets
Internal Auditing Around the World: Volume 13
In our latest edition of Internal Auditing Around the World, we focus on a challenge that places leaders in somewhat unf...
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Methodologies & Models
Protiviti Risk Model
The Protiviti Risk Model is a comprehensive organizing framework for defining and understanding potential business risks...
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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...
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Guides
Enterprise Risk Assessment Methodology for Internal Audit Plan Development Guide
This guide presents a detailed approach to enterprise risk assessment methodology for internal audit plan development.
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Audit Reports
Internal Audit Leadership Transition Plan Report
This sample audit report outlines an event-based timeline, a proposed interim delivery team structure, and roles and cos...
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Newsletters
Board Oversight of Cyber Risk
Boards of directors need to ensure that the organizations they serve are improving their cybersecurity capabilities cont...
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Newsletters
Improving Your Company’s Risk Assessment Process
This issue of Board Perspectives summarizes 10 practices that will help management and directors maximize the value deri...
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Newsletters
The Four C's in Overseeing Internal Audit
This issue of Board Perspectives discusses the four C's directors should consider when evaluating the sufficiency of any...
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Checklists & Questionnaires
Audit Committee Annual Planning Schedule
This sample schedule provides an annual planner for audit committee activities and demonstrates how to schedule and trac...
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Newsletters
Attributes for Facing the Future Confidently
This issue of The Bulletin articulates a deeper understanding of the requisites of organizational confidence so that lea...
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Checklists & Questionnaires
Audit Committee Risk Assessment Survey Questionnaire
This questionnaire solicits input during an integrated audit risk assessment to direct the current year's audit plan.
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Policies & Procedures
Business Continuity Plan Exercise and Testing Policy
This policy outlines business continuity plan testing guidelines.
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Audit Programs
Risk Assessment Audit Work Program
This sample work program assesses and validates key controls in place for the risk assessment component of the COSO fram...
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Newsletters
Overseeing the Organization’s Branding
This issue of Board Perspectives considers the role the board should play in overseeing management’s stewardship of the ...
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Newsletters
The Most Important Risks for 2017
This issue of Board Perspectives discusses the top 10 risks for 2017 as identified in research conducted by North Caroli...
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Newsletters
Setting the 2017 Audit Committee Agenda
This issue of The Bulletin suggests 10 top issues for audit committees to consider for the coming year based on Protivit...
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Checklists & Questionnaires
Risk Oversight and Risk Management Questionnaire
The purpose of this risk management questionnaire is to help boards and management think about how they can develop a de...
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Newsletters
Positioning Independent Risk Management to Succeed
This issue of Board Perspectives discusses six factors for positioning the CRO (and independent risk management) to succ...
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Newsletters
What It Means to Face Future Uncertainty Confidently
This issue of The Bulletin discusses the attributes of confidence that executives and directors can use to assess and ad...
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Newsletters
Board Oversight of Reputation Risk
This issue of Board Perspectives outlines 10 keys to the board’s oversight of reputation risk management and classifies ...
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Checklists & Questionnaires
Internal Audit Strategic Focus Questionnaire
This questionnaire explores internal audit’s strategic contributions and what management and boards should expect from a...
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Checklists & Questionnaires
Enterprise Risk Management Questionnaire
This risk assessment questionnaire can be used when analyzing an organization’s ERM strategy.
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Newsletters
The Future Auditor Revisited
This issue of The Bulletin provides an update on the future auditor and its implications to internal audit’s value propo...
Subscriber Content
Protiviti Booklets
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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Checklists & Questionnaires
Risk Culture Assessment Questionnaire
This tool focuses on topics that can help shape and support an effective risk culture.
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Newsletters
COSO ERM: What It Means to the Board
This issue of Board Perspectives summarizes five significant takeaways from the new COSO ERM framework.
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Newsletters
Updated COSO ERM Framework: What's New?
This issue of The Bulletin discusses why the COSO ERM Framework needed to be updated and how the focus is now on what is...
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Newsletters
Board Oversight of Talent Strategy
This issue of Board Perspectives: Risk Oversight discusses current challenges and effective practices in the board’s ove...
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Newsletters
Emerging Risks: Looking Around the Corner
This article summarizes practical principles for recognizing emerging risks.
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Newsletters
The Most Important Risks for 2016
This issue of Board Perspectives summarizes the top risks for 2016 as identified by North Carolina State University’s ER...
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Memos
Entity-Level Controls Memo
This memo outlines a process for reviewing entity-level controls.
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Memos
Management Response to Internal Audit Reports Memo
This memo outlines specifics to consider when drafting management responses to audit observations.
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Newsletters
Principles for Improving Board Risk Reporting
This issue of Board Perspectives discusses six principles for delivering the focused risk reporting the board needs.
Subscriber Content
Newsletters
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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Checklists & Questionnaires
Setting the Audit Committee Agenda Questionnaire
Good business leaders are aware that the world is changing–dramatically. This questionnaire is for executive management,...
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Newsletters
Ten Principles for Risk Oversight Revisited
While risk oversight has always been an important part of the board’s agenda, the disruptive financial crisis taught eve...
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Newsletters
Setting the 2016 Audit Committee Agenda
Interesting challenges are in store for audit committees in the coming year and in this issue of The Bulletin, we delive...
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Newsletters
Facing Change With Confidence
This issue of Board Perspectives: Risk Oversight discusses the what, why, when and how underlying “facing change with co...
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Newsletters
Accounting for Revenue Recognition: A New Era
In this issue of The Bulletin, we discuss several important topics related to the the Financial Accounting Standards Boa...
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Audit Programs
Conflict of Interest (Trust Company) Audit Work Program
This audit work program focuses on the conflict of interest between a trust company and its affiliates.
Subscriber Content
Newsletters
Ensuring Risk Management Success
In this issue of Board Perspectives: Risk Oversight, we discuss five fundamental principles to attaining risk management...
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Audit Programs
Investments in Securities, Derivative Instruments and Hedging Activities Audit Work Program
The objective of this audit program is to review the controls related to a company’s investment procedures.
Subscriber Content
Audit Programs
Asset and Liability Management Policy Review Audit Work Program
This audit work program reviews the policies governing the asset and liability management process.
Subscriber Content
Newsletters
How Mature Are Our Risk Management Capabilities?
You have likely been asked or heard the question, “How mature is our risk management?” We hear it often as well. The pre...
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Protiviti Booklets
Internal Auditing Around the World: Volume 11
This volume of Internal Auditing Around the World uncovers how internal audit departments, along with their organization...
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Newsletters
Ensuring Internal Audit Is Doing What Really Matters
This issue of Board Perspectives: Risk Oversight provides 10 ways future auditors can contribute value to the organizat...
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Newsletters
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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Newsletters
Managing Cyber Threats with Confidence
This issue of Board Perspectives: Risk Oversight articulates why it’s important to focus on protecting an organization’s...
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Newsletters
Positioning Compliance for Effectiveness
In this issue of Board Perspectives: Risk Oversight, we explore the different views regarding the responsibilities expec...
Subscriber Content
Newsletters
The Most Important Risks for 2015
This issue of Board Perspectives: Risk Oversight outlines the top 10 risks for 2015, which reflect marked differences co...
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Newsletters
Focusing the Board’s Risk Oversight on What Matters
This issue of Board Perspectives: Risk Oversight explores five risk categories directors may want to consider when decid...
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Newsletters
Setting the 2015 Audit Committee Agenda
This issue of The Bulletin details 10 items that audit committees should consider as they look forward in 2015.
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Newsletters
Effective Use of Executive Sessions When Overseeing Risk
This issue of Board Perspectives: Risk Oversight focuses on how to use executive sessions as part of the board of direct...
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Newsletters
Is the Collaborative Economy Reshaping Business?
This issue of The Bulletin explores why it is a strategic imperative to watch developments with the collaborative econom...
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Newsletters
A Value-Based Approach to Risk Oversight
In this issue of Board Perspectives: Risk Oversight, we examine two perspectives on a value-based approach to the board’...
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Newsletters
Overcoming Bias in Risk Management
In this issue of Board Perspectives: Risk Oversight, we examine how to overcome bias in risk management.
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Newsletters
To Manage Disruption, Understand Strategic Assumptions
In this issue of Board Perspectives: Risk Oversight, we discuss why management should identify and consider the key assu...
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Newsletters
COSO 2013: Why Should You Care?
This issue of Board Perspectives: Risk Oversight outlines six reasons why board members should care about the updated CO...
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Audit Programs
Information and Communication Audit Work Program
The purpose of this audit work program is to assess, at a high level, and validate key controls in place for the informa...
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Protiviti Booklets
Internal Auditing Around the World: Volume 10
In this booklet, we share accounts from some of the world’s leading organizations’ internal audit executives that show t...
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Newsletters
Strengthening Your Risk Culture
This issue of Board Perspectives: Risk Oversight looks at how the use of self-assessment techniques can help an organiz...
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Newsletters
Measuring the Success of Enterprise Risk Management
In this issue of Board Perspectives: Risk Oversight, we study 10 measures of success companies can use directly related ...
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Newsletters
Ten Lessons in Integrating Risk Management with Strategy
In this issue of The Bulletin, we share 10 lessons for executives and directors to keep in mind when integrating risk in...
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Newsletters
Recognizing Emerging Risks
This issue of Board Perspectives: Risk Oversight introduces effective techniques for identifying emerging risks that man...
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Checklists & Questionnaires
Audit Committee Responsibilities Questionnaire
This is a sample self-assessment questionnaire for audit committees to use when evaluating the scope of their responsibi...
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Newsletters
How Risk Appetite Should Impact Behavior
This issue of Board Perspectives: Risk Oversight illustrates 10 examples of specific actions arising from comparing the ...
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Newsletters
The Future Auditor: The Chief Audit Executive’s Endgame
This issue of The Bulletin provides observations regarding our view of the future auditor and their implications for int...
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Newsletters
The Most Important Risks for 2014
This issue of Board Perspectives: Risk Oversight summarizes the top-of-mind risks and uncertainties companies are facing...
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Newsletters
The Five Lines of Defense: A Shareholder’s Perspective
In this issue of Board Perspectives: Risk Oversight, we look at how an effectively designed and implemented lines-of-def...
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Newsletters
Setting the 2014 Audit Committee Agenda
This issue of The Bulletin offers 10 major challenges that companies will face over the next 12 months when setting thei...
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Newsletters
Five Risk Oversight Questions Directors Should Ask
As the business environment changes, risk profiles change and business models are exposed to disruption. Corporate strat...
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Newsletters
Gaining Traction With Enterprise Risk Management
Issue 49 of Board Perspectives: Risk Oversight provides seven design principles that will help overcome ERM implementati...
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Newsletters
Key Questions to Consider for the Risk Appetite Dialogue
Issue 48 of Board Perspectives: Risk Oversight considers three elements of a risk appetite statement: risks that are acc...
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Newsletters
Applying the Five Lines of Defense in Managing Risk
This issue of The Bulletin features five essential lines of defense for effective risk management.
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Newsletters
Is Your Company Exposed to the Right Risks?
A company’s strategic direction and its ability to execute on that direction are both fundamental elements of risk-takin...
Subscriber Content
Protiviti Booklets
Internal Auditing Around the World: Volume 9
In this booklet, we profile eight organizations and discuss the trend towards greater collaboration extending to interna...
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Newsletters
Managing Cybersecurity Risk
In this issue of Board Perspectives: Risk Oversight, we present four considerations for managing cybersecurity risk.
Subscriber Content
Checklists & Questionnaires
Self-Assessment Process Questionnaire: Process Owner Accountability
This questionnaire provides a format to evaluate current self-assessment practices and identify areas for improvement.
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Newsletters
Integrating Risk with Business Planning
This issue of Board Perspectives: Risk Oversight illustrates how risk should be integrated into the annual business plan...
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Newsletters
Integrating Risk with Managing Operations
In this issue of Board Perspectives: Risk Oversight, we discuss key considerations when evaluating operational risks.
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Newsletters
Shaping the 2013 Risk Oversight Agenda
This issue of Board Perspectives: Risk Oversight discusses 10 questions for boards to consider as reminders as they eval...
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Newsletters
Setting the 2013 Audit Committee Agenda
This issue of The Bulletin provides observations and ideas for consideration by boards of directors and their audit comm...
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Newsletters
Is Your Compliance Management Making a Difference? (Board Perspectives, Risk Oversight Issue 35)
This issue of Board Perspectives: Risk Oversight describes several key elements of an effective compliance program for b...
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Newsletters
The Evolving Risk Landscape
This issue of Board Perspectives: Risk Oversight provides five risk categories based on severity of impact and likelihoo...
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Newsletters
The Board’s Role in Overseeing Acquisitions
This issue of Board Perspectives: Risk Oversight analyzes the board's risk oversight role from an acquiring company's pe...
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Newsletters
Communicating Critical Enterprise Risks to the Board
In this issue of Board Perspectives: Risk Oversight, we focus on what we define as the top risks that can threaten a com...
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Newsletters
Assessing Risk: A Strategic Perspective
This issue of Board Perspectives: Risk Oversight describes how strategic risk analysis can assist senior management with...
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Newsletters
Managing Reputation Risk
In this issue of Board Perspectives: Risk Oversight, we explain how a company’s reputation management is inextricably li...
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Newsletters
Is Your Compliance Management Making a Difference? (The Bulletin: Volume 4, Issue 10)
This issue of The Bulletin focuses on the issues that surround compliance, its current state, true cost and value propos...
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Newsletters
Ten Questions the Board Should Ask
This issue of Board Perspectives: Risk Oversight provides 10 key questions for boards to consider as they plan their 201...
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Newsletters
Reducing the Risk of Rogue Trading
This issue of Board Perspectives: Risk Oversight provides seven important questions for boards and senior executives to ...
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Newsletters
Setting the 2012 Audit Committee Agenda for Non-Financial Services Companies
In this issue of The Bulletin, we provide observations for boards of directors and their audit committees to consider wh...
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Newsletters
Should the Board Have a Separate Risk Committee?
In this issue of Board Perspectives: Risk Oversight, we discuss five fundamental principles to attaining risk management...
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Newsletters
Identifying Emerging Risks
This issue of Board Perspectives: Risk Oversight discusses how to identify emerging risks, which may affect the long-ter...
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Newsletters
Refocusing the Internal Audit Agenda: Capitalizing on Changing Expectations
In this issue of The Bulletin, we explore some of the factors that are driving higher expectations for internal audit an...
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Newsletters
Is Your Organization an Early Mover? Board Perspectives: Risk Oversight, Issue 22
In this issue of Board Perspectives: Risk Oversight, we offers insights on why organizations should be early movers when...
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Newsletters
Is Your Organization an Early Mover?
This issue of The Bulletin focuses on the attributes that prepare audit committees for early-mover status in today’s com...
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Protiviti Booklets
Internal Auditing Around the World: Volume 7
In this booklet, we profile companies that are taking steps to integrate ERM into processes for formulating and executin...
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Newsletters
Managing Corruption Risk
This issue of Board Perspectives: Risk Oversight shares how a robust anti-corruption program can save companies from the...
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Newsletters
Formulating an Initial Risk Appetite Statement
In this issue of Board Perspectives: Risk Oversight, we advise what to include when formulating assertions to include in...
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Policies & Procedures
Shareholders’ Equity – Investor Relations Policy
This policy focuses on having continuous dialogue with present and potential investors; informing them of the company’s ...
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Newsletters
Staying Engaged in the Risk Oversight Process
Most bystanders would agree that risk oversight entails more than just looking at a risk assessment once a year. Dependi...
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Policies & Procedures
Internal Audit Policy
The policy focuses on the establishment of an internal audit department and its purpose, responsibilities and reporting ...
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Newsletters
Survey Results Provide Baseline for Board Risk Oversight
This issue of Board Perspectives: Risk Oversight summarizes the results of a comprehensive survey regarding how the risk...
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Newsletters
Five Risk Categories for Focusing Risk Oversight
As the board of directors organizes itself for risk oversight, the question arises as to whether it should adopt its own...
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Checklists & Questionnaires
Evaluation of Internal Audit Performance – Audit Committee Questionnaire
This questionnaire allows members of the audit committee to review, critique, and evaluate the internal audit function o...
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Newsletters
Recommendations from Protiviti’s Board Risk Oversight Survey
This issue of Board Perspectives: Risk Oversight lists some recommendations for board members to consider about the curr...
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Newsletters
Setting the 2011 Audit Committee Agenda
This issue of The Bulletin provides observations for consideration by boards of directors and their audit committees as ...
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Newsletters
The Current State of Board Risk Oversight
To develop deeper knowledge of the risk oversight process, the Committee of Sponsoring Organizations of the Treadway Com...
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Newsletters
Making Your Risk Assessments Count: An Operational and a Compliance Perspective
In this issue of The Bulletin, we suggest that robust approaches applied to different risk categories, according to the...
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Newsletters
When Insolvency Issues Arise
This issue of Board Perspectives: Risk Oversight focuses on personal liability risks and responsibilities for independen...
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Newsletters
Preparing for a Black Swan
In this issue of Board Perspectives: Risk Oversight, we discuss an approach which uses the most critical assumptions und...
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Newsletters
Making Your Risk Assessments Count: A Strategic Perspective
This issue of The Bulletin looks at why traditional approaches to risk assessment aren’t meeting expectations and how t...
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Newsletters
Ten Ways Risk Oversight Can Fail
This issue of Board Perspectives: Risk Oversight reviews 10 causes that can contribute to failure of the board’s risk ov...
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Newsletters
The Importance of Tone at the Top to Risk Management
This issue of Board Perspectives: Risk Oversight reviews 10 key indicators that collectively provide red flags that pote...
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Newsletters
Four Foundational Elements of Risk Management
In this issue of Board Perspectives: Risk Oversight, we examine the four elements that define what executives should ass...
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Protiviti Booklets
Assessing New Rules Regarding the Personal Obligation of Senior Accounting Officers of Large Companies
In this booklet, we answer common questions regarding Schedule 46 and suggest a roadmap to compliance.
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Newsletters
Ten Risk Oversight Principles
This issue of Board Perspectives: Risk Oversight provides an overview of 10 key principles that will assist boards in st...
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Newsletters
Positioning the CRO for Success
This issue of Board Perspectives: Risk Oversight reviews the elements that enable the chief risk officer to be successfu...
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Newsletters
Organizing for Risk Oversight
This issue of Board Perspectives: Risk Oversight outlines questions for board members to consider as they seek to clarif...
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Newsletters
The Risk Appetite Dialogue
Risk appetite is the mutual understanding between management and the board of directors regarding the drivers of, and pa...
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Newsletters
Knowing What You Don’t Know
This issue of Board Perspectives: Risk Oversight suggests eight steps executives and directors can take to manage uncert...
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Newsletters
Setting the 2010 Audit Committee Agenda
In this issue of The Bulletin, we provide 10 major challenges for board members to consider as they set the 2010 audit c...
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Newsletters
Making Internal Audit a Value-Adding Contributor to Economic Recovery
This issue of The Bulletin explores how internal audit can contribute to an organization as it recovers from crisis goin...
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Newsletters
The Enterprise Risk Assessment Process
In this issue of Board Perspectives: Risk Oversight, we take a deep dive into the key considerations to take when engagi...
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Newsletters
Risk Oversight: A Board Imperative
Included in the inaugural edition of Board Perspectives: Risk Oversight are questions board members should ask of execut...
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Protiviti Booklets
Internal Auditing Around the World: Volume 5
This booklet profiles 11 successful international companies undergoing significant changes, such as restructuring, merge...
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Newsletters
Public Company Readiness: Getting Ready for Prime Time Before the Market Does
In this issue of The Bulletin, we focus on certain aspects of the IPO preparation process, including the need for a rea...
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Newsletters
Setting the 2009 Audit Committee Agenda
This issue of The Bulletin provides observations and ideas for board members to consider as they get through the trying ...
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Protiviti Booklets
Guide to Internal Audit
This booklet is designed to be a resource that internal audit professionals can refer to regularly in their jobs.
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Newsletters
Ten Common Risk Management Failures and How to Avoid Them
In this issue of The Bulletin, we explore 10 common risk management mistakes and how they can be avoided.
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Newsletters
Electronic Discovery: An Academic Exercise or Your Next Crisis?
This issue of The Bulletin provides ideas for companies to implement practical approaches in proportion to their litigat...
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Protiviti Booklets
Internal Auditing Around the World: Volume 4
This booklet examines the challenges and successes of 19 top-performing IA teams.
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Newsletters
Credit Rating Analysis of Enterprise Risk Management at Nonfinancial Companies: Are You Ready?
This issue of The Bulletin explores how consideration of ERM quality can impact the ratings process and what nonfinancia...
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Newsletters
Setting the 2008 Audit Committee Agenda
This issue of The Bulletin provides observations and ideas for boards of directors and their audit committees regarding ...
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Protiviti Booklets
Guide to the Sarbanes-Oxley Act: Internal Control Requirements - Frequently Asked Questions Regarding Section 404
This booklet is designed to help answer questions about the sections of SOX pertaining to public reporting; this informa...
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Protiviti Booklets
Enterprise Risk Management in Practice
In this booklet, we profile 11 companies that are operating in different industries and countries to provide ERM ideas i...
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Protiviti Booklets
Internal Auditing Around the World: Volume 3
In this booklet, we profile 16 successful IA functions from companies across the globe and examine common denominators t...
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Newsletters
The Financial Reporting Risk Profile: Getting Ahead of the Curve
In this issue of The Bulletin, we address the process of understanding and continuously evaluating an organization’s fin...
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Newsletters
Conducting Enterprise Risk Assessments That Make a Difference
In this issue of The Bulletin, we focus on the vital steps in executing an effective ERA and why integrating these asse...
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Newsletters
Setting the 2006 Audit Committee Agenda
This issue of The Bulletin provides eight agenda items for audit committees to consider regarding matters in the upcomin...
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Protiviti Booklets
Internal Auditing Around the World: Volume 2
In this booklet, we detail the IA best practices, processes and strategies being employed at 14 successful companies.
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Protiviti Booklets
Top Priorities for Internal Audit in a Changing Environment
Protiviti recommends 10 strategic priorities for every public and private organization to employ in its IA function in t...
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Protiviti Booklets
Guide to Enterprise Risk Management
This booklet addresses over 160 questions relating to some of the most commonly asked questions with respect to enterpri...
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Newsletters
The Self-Assessment Process: Management’s Tool for Reinforcing Process Owner Accountability
In this issue of The Bulletin, we discuss the self-assessment process and how one can be implemented to reinforce proces...
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Newsletters
The Expanded Responsibilities of the Audit Committee: A New Mandate
This issue of The Bulletin explores the new requirements of audit committees and their implications, and suggests six ke...
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Newsletters
The Role of Personal Accountability in the New Environment
This issue of The Bulletin outlines seven key principles that provide a framework for establishing and reinforcing the p...
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Blog
Audit Committee Reporting: Important Practices and Examples You Need to Know
Chief audit executives may be comfortable that their approach to audit committee reporting has followed t...
Blog
Audit Committee: How to Maximize Your Evaluation
Every audit committee should assess the effectiveness of the organization’s internal audit function at leas...
Blog
Audit Committee: Importance to the Board of Directors
What should the audit committee’s relationship be with an organization’s board of directors, compensation c...
Newsletters
Board Perspectives: Risk Oversight Newsletters
Board Perspectives: Risk Oversight is a periodic newsletter that offers ongoing commentary about the risk management ove...
Blog
Communicating With Shareholders: What You Need to Know
Communicating with shareholders is about capital – the ability to access either equity or debt at the lowes...
Blog
Enterprise Risk Management: How to Effectively Raise the Bar
Everyone talks about the need for good risk management programs, but nobody seems to know how to audit them...
Blog
Five Components of the COSO Framework You Need to Know
WHAT DOES COSO STAND FOR?
In 1992, the Committee of Sponsoring Organizations of the Treadway Commission...
Blog
Five Essential Lines of Defense You Need to Know for Managing Risk
Organizations have learned many lessons over the years from specific financial crises. For example, if a...
Blog
Five Important Questions on How to Effectively Keep Pace With Change
We all know that change is inevitable, but what can an organization do to keep its strategies and risk man...
Blog
Five Keys to Managing Relations With The Board of Directors
For directors to make meaningful contributions in their oversight of management, they need to understand th...
Blog
How to Conduct an Up-to-Date Information Security Audit
The point of the article, of course, was that people must focus their attention in the correct places when...
Blog
Internal Audit: How to Guarantee an Increase in Performance
The internal audit function’s position within a company is unique. It provides its principal stakeholders (...
Blog
Risk Oversight: How to be Aware of Emerging Business Risks
Given the dynamic environment, the audit committee should take a close look at the company’s risk profile a...
Blog
Second Line of Defense: What Needs to Be Present
What is the Second Line of Defense?
Essential to effective risk management, the lines-of-defense model is ...
Blog
Ten Important Roles of the Audit Committee in Internal Audit
Ten Important Roles of the Audit Committee in Internal Audit
Although the exact nature, charter, scope and...
Blog
Ten Tips You Need to Know for Making High-Impact Presentations
In order to be a high-performing auditor, you must be able to deliver messages in a clear and compelling m...
Blog
What is Internal Auditing?
What is Internal Auditing?
About Internal Audit
The internal audit profession, through The Institute of ...
Blog
What is Organizational Alignment Risk?
What is Organizational Alignment Risk?
"Organizational alignment" is defined as conscious and systematic c...