External Auditor

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...
Subscriber Content
Mon, Sep 19, 2022
Checklists & Questionnaires

System Implementation Process Questionnaire

The questions included in this tool can be applied to the implementation of new systems or major upgrades.
Subscriber Content
Mon, Sep 5, 2022
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...
Subscriber Content
Mon, May 30, 2022
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 ...
Subscriber Content
Mon, Mar 14, 2022
Articles

AQRM Red Flags: Auditors

Audit Analytics looks at the auditor-specific aspects of its Accounting Quality + Risk Matrix (AQRM) and explains why so...
Subscriber Content
Mon, Nov 1, 2021
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...
Subscriber Content
Mon, Sep 13, 2021
Research Reports

Growing Number of ICFR Issues Following IPO

In this exclusive report, Audit Analytics explores trends in companies reporting internal control deficiencies immediate...
Subscriber Content
Mon, Sep 13, 2021
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...
Subscriber Content
Mon, Aug 9, 2021
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...
Subscriber Content
Mon, Aug 9, 2021
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...
Subscriber Content
Mon, Jul 26, 2021
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-...
Subscriber Content
Mon, Jul 19, 2021
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...
Subscriber Content
Mon, Jul 5, 2021
Articles

Importance of Internal Controls for Cybersecurity

Audit Analytics examines the increase in cybersecurity breaches disclosed by public companies since 2011.
Subscriber Content
Mon, Jun 14, 2021
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
Mon, Apr 5, 2021
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...
Subscriber Content
Mon, Dec 7, 2020
Checklists & Questionnaires

​Internal Control Structure Validation Questionnaire

This tool features questions to consider for verifying an organization’s internal controls over financial reporting (ICF...
Subscriber Content
Mon, Dec 7, 2020
Articles

2020 Audit Committee Transparency Barometer

Audit Analytics examines the Audit Committee Transparency Barometer’s continuous upward trends among S&P 500 compani...
Subscriber Content
Mon, Nov 30, 2020
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.
Subscriber Content
Mon, Nov 9, 2020
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...
Subscriber Content
Mon, Nov 9, 2020
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.
Subscriber Content
Mon, Oct 19, 2020
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...
Subscriber Content
Mon, Oct 5, 2020
Checklists & Questionnaires

Configurable Application Controls Questionnaire

This sample questionnaire uses configuration tools to evaluate and improve an organization's configurable application co...
Subscriber Content
Mon, Aug 24, 2020
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...
Subscriber Content
Mon, Jul 27, 2020
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...
Subscriber Content
Mon, Jul 20, 2020
Checklists & Questionnaires

Internal Audit Risk Assessment Questionnaire

This tool contains three sample internal audit risk assessment templates that provide questions organizations can use fo...
Subscriber Content
Mon, Jul 20, 2020
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...
Subscriber Content
Mon, Jun 1, 2020
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...
Subscriber Content
Mon, May 25, 2020
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...
Subscriber Content
Mon, May 18, 2020
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...
Subscriber Content
Mon, Mar 16, 2020
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...
Subscriber Content
Mon, Mar 2, 2020
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...
Subscriber Content
Mon, Feb 10, 2020
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...
Subscriber Content
Mon, Jan 27, 2020
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...
Subscriber Content
Mon, Jan 20, 2020
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...
Subscriber Content
Mon, Jan 20, 2020
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...
Subscriber Content
Mon, Nov 25, 2019
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...
Subscriber Content
Mon, Sep 23, 2019
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...
Subscriber Content
Mon, Sep 16, 2019
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...
Subscriber Content
Mon, Sep 16, 2019
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...
Subscriber Content
Mon, Sep 16, 2019
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...
Subscriber Content
Mon, Sep 16, 2019
Guides

Control Testing Responsibility Guide

This guide outlines the Sarbanes-Oxley responsibility assignments and testing process for primary manual controls.
Subscriber Content
Mon, Jul 29, 2019
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...
Subscriber Content
Mon, Jul 1, 2019
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...
Subscriber Content
Mon, Jul 1, 2019
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...
Subscriber Content
Mon, Jun 24, 2019
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...
Subscriber Content
Mon, Apr 29, 2019
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...
Subscriber Content
Mon, Feb 18, 2019
Articles

SEC Updates Disclosure Requirements

This article details recent Securities and Exchange Commission (SEC) amendments and describes how the SEC is implementin...
Subscriber Content
Mon, Sep 10, 2018
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...
Subscriber Content
Mon, Aug 27, 2018
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...
Subscriber Content
Mon, Jun 11, 2018
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...
Subscriber Content
Mon, Jun 4, 2018
Policies & Procedures

Relationship with External Auditors Policy

This sample document sets out policies and procedures for the external audit of a company.
Subscriber Content
Mon, Nov 27, 2017
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.
Subscriber Content
Mon, Oct 24, 2016
Memos

Sarbanes-Oxley Walkthrough Preparation Memo

This Sarbanes-Oxley process memo informs and prepares business process control managers to engage in “walkthrough” discu...
Subscriber Content
Mon, Oct 3, 2016
Memos

Internal Control Audit Instructions Memo

This memo documents instructions for reviewing and testing a company's internal control environment.
Subscriber Content
Mon, Sep 26, 2016
Memos

Sarbanes-Oxley Testing Strategy Memo

This memo documents a company's high-level testing strategy for Sarbanes-Oxley compliance.
Subscriber Content
Mon, Mar 7, 2016
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,...
Subscriber Content
Mon, Feb 15, 2016
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...
Subscriber Content
Mon, May 5, 2014
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 ...
Subscriber Content
Mon, Mar 2, 2009
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.
Subscriber Content
Mon, Feb 16, 2009
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...
Subscriber Content
Mon, Mar 10, 2008
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.
Subscriber Content
Mon, Oct 24, 2005