The following 61 items are listed by Content Data.
Articles
A Closer Look at Shareholder Votes Against Auditor Ratification – 2021
Audit Analytics looks at the highest percentage votes against auditor ratification between January 1, 2019, and December...
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Checklists & Questionnaires
System Implementation Process Questionnaire
The questions included in this tool can be applied to the implementation of new systems or major upgrades.
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Requests for Proposals - RFPs
Request for Proposal: Sarbanes-Oxley Compliance
This tool contains two sample requests for proposals (RFPs) that can be used by organizations seeking a qualified servic...
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Audit Programs
External Financial Reporting Audit Work Program
This audit program can be used by organizations to evaluate the operating effectiveness of internal controls associated ...
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Articles
AQRM Red Flags: Auditors
Audit Analytics looks at the auditor-specific aspects of its Accounting Quality + Risk Matrix (AQRM) and explains why so...
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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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Research Reports
Growing Number of ICFR Issues Following IPO
In this exclusive report, Audit Analytics explores trends in companies reporting internal control deficiencies immediate...
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Articles
A Closer Look at Votes Against Auditor Ratification — 2020
Audit Analytics looks at the highest percentage votes against auditor ratification between January 1, 2018, and December...
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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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Articles
Academic Spotlight: Auditor Ratification’s Impact on Audit Quality
In this article, Audit Analytics examines a frequency distribution analysis of percentage votes against auditor ratifica...
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Benchmarking Reports
2021 Sarbanes-Oxley Compliance Survey
The 2021 edition of Protiviti's annual SOX report explains some of the changes SOX compliance practices have faced post-...
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Articles
Internal Controls Planning as Organizations Contemplate a Return to the Office
In this article, we cover three categories of control changes that companies should consider as they plan to resume in-p...
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Articles
Importance of Internal Controls for Cybersecurity
Audit Analytics examines the increase in cybersecurity breaches disclosed by public companies since 2011.
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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’...
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Articles
SOX 404 Disclosures: A Sixteen-Year Review
Audit Analytics examines the trends in Section 404 disclosures over a sixteen-year period, considering both auditor atte...
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Checklists & Questionnaires
Internal Control Structure Validation Questionnaire
This tool features questions to consider for verifying an organization’s internal controls over financial reporting (ICF...
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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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Checklists & Questionnaires
Internal Audit External Quality Assessment Process Results Questionnaire
This tool outlines questions organizations can use to measure the external quality of their internal audit functions.
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Articles
SOX Compliance: Consider COVID-19 Impact on Management Review Control Execution
This article outlines steps to consider as you prepare your control documentation along with some specific assumption co...
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Checklists & Questionnaires
Effective Internal Controls Over Financial Reporting (ICFR) Testing Questionnaire
This tool outlines best practices and questions to consider when documenting the summary and results of ICFR testing.
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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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Checklists & Questionnaires
Configurable Application Controls Questionnaire
This sample questionnaire uses configuration tools to evaluate and improve an organization's configurable application co...
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Articles
COVID-19 and SOX: Practical Considerations While Navigating the Crisis
This article discusses Sarbanes-Oxley (SOX) compliance matters related to the COVID-19 pandemic and identifies long-term...
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Benchmarking Reports
2020 Sarbanes-Oxley Compliance Survey
The 2020 edition of Protiviti's annual SOX report explains some of the changes SOX compliance practices have faced since...
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Checklists & Questionnaires
Internal Audit Risk Assessment Questionnaire
This tool contains three sample internal audit risk assessment templates that provide questions organizations can use fo...
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Articles
Decade of Data: Trends in Audit Fees Across Europe
In this article, Audit Analytics examines 10 years of annual audit and non-audit fee trends of companies listed on regul...
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Articles
SOX Risk Assessment in the Time of COVID-19
This article discusses six key considerations a company should take when performing its Sarbanes-Oxley (SOX) risk assess...
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Articles
SOC Reports: Anticipating Challenges Can Help Minimize Disruption of SOX Compliance Programs
This article outlines a list of practical steps that companies can take to get ahead of the delay in SOC reports from se...
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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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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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Articles
Seventeen-Year Review of Audit Fee and Non-Audit Fee Trends
In this article, Audit Analytics summarizes some of the highlights from its annual audit fees report, which focuses on t...
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Articles
PCAOB Announces 2019-2023 Strategic Plan
In this article, Audit Analytics examines the PCAOB’s recently revealed strategic plan, compares it to previous years’ p...
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Articles
Public Company Transformation: Critical Audit Matters Should Matter for Soon-to-Be-Public Companies
This article shares some insight on critical audit matters (CAMs) and what they mean for private companies as part of th...
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Articles
SOX Compliance: Faster Automation, Fewer Controls and How to Get There
This article reviews what parts of Sarbanes-Oxley (SOX) compliance can benefit from automation and provides credible rec...
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Articles
SOX Control Awareness and Communication Is One Way Organizations Can Help Reduce Costs and Hours
This article outlines some communication techniques organizations can use to reduce the total number of hours spent on S...
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Articles
Compliance 2.0: Transforming SOX Practices With Technology
This article describes a new technology-driven SOX model, SOX compliance 2.0, and its ability to encourage innovative th...
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Articles
Cyber Risks Drawing Increased Scrutiny in Public Company Transition
In this article, Protiviti Managing Directors Nicholas Spinks and David Taylor explain how important it is to sharpen th...
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Risk & Control Matrices - RCMs
Provide Financial Information to External Parties: Risk Reporting RCM
This document outlines risks and controls common to the risk reporting aspect of the “provide financial information to e...
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Guides
Sarbanes-Oxley Auditor Walkthrough Guide
This sample document can be used as a guide to help prepare company personnel for the walkthrough process related to Sar...
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Articles
SOX Compliance Survey: One Decade of Insights
This article highlights a decade of SOX compliance efforts documented in Protiviti’s annual Sarbanes-Oxley Compliance su...
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Guides
Control Testing Responsibility Guide
This guide outlines the Sarbanes-Oxley responsibility assignments and testing process for primary manual controls.
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Benchmarking Reports
2019 Sarbanes-Oxley Compliance Survey
This report describes how several emerging SOX compliance practices are growing and how the cost, hours and control coun...
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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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Guides
SOX Training Guide: Remediation Efforts and Needs
An important part of complying with Sarbanes-Oxley (SOX) Section 404 is ensuring that control deficiencies are accuratel...
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Audit Reports
Sarbanes-Oxley Year-End Audit Committee Report
This sample report to the audit committee focuses on the progress of an organization's Sarbanes-Oxley Section 404 progra...
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Articles
Protiviti Survey Measures SOX Automation, Costs, Hours and More
Learn more about some of the standout Sarbanes-Oxley compliance trends for 2019 in this article, which summarizes key re...
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Articles
SEC Updates Disclosure Requirements
This article details recent Securities and Exchange Commission (SEC) amendments and describes how the SEC is implementin...
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Benchmarking Reports
2018 Sarbanes-Oxley Compliance Survey
This report discusses how changes continue to influence SOX compliance efforts, but the areas of most significant concer...
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Checklists & Questionnaires
Sarbanes-Oxley Section 404 Documentation Readiness Checklist
This tool includes checklist to evaluate the adequacy of Section 404 process documentation prior to submitting to the ex...
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Checklists & Questionnaires
Internal Audit Department: Quality Assurance Review External Auditor Interview Questions
This tool includes questions to consider while conducting interviews with the external auditors to solicit their views a...
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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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Process Flows
Financial Reporting Process Flow
This process flow focuses on the annual reporting on Form 10-K and quarterly reporting on Form 10-Q.
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Memos
Sarbanes-Oxley Walkthrough Preparation Memo
This Sarbanes-Oxley process memo informs and prepares business process control managers to engage in “walkthrough” discu...
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Memos
Internal Control Audit Instructions Memo
This memo documents instructions for reviewing and testing a company's internal control environment.
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Memos
Sarbanes-Oxley Testing Strategy Memo
This memo documents a company's high-level testing strategy for Sarbanes-Oxley compliance.
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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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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
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
IFRS or Country-Specific GAAP: Who’s on First
This issue of The Bulletin considers the issues and the ramifications of transitioning from country-specific GAAP to IFR...
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Protiviti Booklets
Frequently Asked Questions Regarding Compliance with OMB Circular A-123
In this booklet, we answer questions about complying with OMB Circular A-123.
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