The following 105 items are listed by Content Data.
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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Performer Profiles
Saudi Telecom Company: Instilling a Business Resilience Mindset
Saudi Telecom Company Group Chief Audit Executive Abdullah Alanizi shares how his team has enhanced the company’s value ...
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Policies & Procedures
Security Awareness Policy
This sample policy is designed to help organizations notify information system users about security policies, guidelines...
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Policies & Procedures
Personnel Security Policy
The purpose of this sample policy is to reduce the risks of human error, theft, fraud or misuse of facilities.
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Benchmarking Tools
Internal Audit Department Key Performance Indicators (KPIs)
This tool includes three sample documents that provide guidance internal audit and management can use to evaluate their ...
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Policies & Procedures
Internet Usage Policy
This tool includes four sample policies that define a company’s guidelines and procedures related to employee use of the...
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Policies & Procedures
Employee Termination Policy
This sample policy contains guidelines and procedures organizations should follow during the employee termination proces...
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Guides
Ethics Program Guide
This tool contains two sample guides that can be used by auditors to implement an effective ethics program.
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Benchmarking Reports
2021 Healthcare Internal Audit Plan Priorities Survey Report
The latest survey conducted by Protiviti and AHIA finds internal audit provider functions under intense pressure to audi...
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Audit Programs
Network Infrastructure Audit Work Program
This document contains three sample work programs that can be used by organizations for conducting an IT network infrast...
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Benchmarking Tools
Customer Fraud Risk Key Performance Indicators (KPIs)
This tool includes key performance indicators and questions an organization should use to evaluate its customer fraud pr...
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Guides
Common Fraud Scenarios Guide
This tool contains three guides that can be used by auditors to identify and mitigate common fraud schemes.
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Newsletters
Ransomware: Preventing an Attack and Responding to and Recovering From an Attack
This issue of The Bulletin focuses on the six components of cyber resilience and provides countermeasures businesses can...
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Articles
AQRM Red Flags: Financial Reporting
In this article, Audit Analytics breaks down the risks associated with specific firm-level events included in the Accoun...
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Articles
AQRM Red Flags: Changes in Accounting Estimates
Audit Analytics examines the significant changes in accounting estimates related to property, plants and equipment for 2...
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Articles
FinCEN and OFAC Put Financial Institutions on Notice About Processing Ransomware Payments
Protiviti Director Josh Kaptur summarizes highlights from the FinCEN and OFAC advisories and explains what financial ins...
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Benchmarking Tools
Fraud Indicators: Financial Performance Key Performance Indicators (KPIs)
This tool contains fraud indicators and leading practices companies should consider when evaluating their financial perf...
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Articles
AQRM Red Flags: Controls
Audit Analytics examines the red flag events concerning a company’s control environment, including control weaknesses, l...
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Checklists & Questionnaires
Complaint Reporting Process Questionnaire
This questionnaire focuses on issues that audit committees and management should consider as they collaborate to comply ...
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Articles
FinCEN and the Banking Agencies Clarify Due Diligence Requirements for Charities, Non-Profit Organizations
A look at how finance firms can determine the risk of a charity or non-profit organization (NPO) and develop a customer ...
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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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Articles
Preparing for a Dynamic Post-Pandemic Fraud Landscape
The five strategies described in this article can help organizations strengthen their fraud prevention practices and avo...
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Articles
SEC Enforcement Actions Reveal Continuing Importance of Accurate Disclosures
Audit Analytics examines the recent increase in the amount of enforcement actions citing false and/or misleading stateme...
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Articles
Helping to Save Lives — FinCEN Takes the Lead in Battling Human Trafficking Amid COVID-19
A look at FinCEN's recently issued advisory and how finance firms can and should play an important role in detecting hum...
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Articles
Gone Phishing: Elaborate Scams Are on the Rise, Are You Smart Enough to Recognize Them?
Protiviti Managing Director Michael Lyons shares a personal experience with, and an in-depth analysis of, a sophisticate...
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Articles
Hard Times Bring Out the Best in People — Well, Not Always
In this article, Protiviti Senior Managing Director Carol Beaumier explains how lenders can proactively identify potenti...
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Articles
A Farewell to Paul Sarbanes
Protiviti Managing Director Jim DeLoach honors Paul Sarbanes and highlights his efforts to protect investors and create ...
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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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Benchmarking Tools
Records Management Risk Key Performance Indicators (KPIs)
This tool contains key performance indicators and questions an organization can use to evaluate its record management pr...
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Articles
Ongoing Risks of Government Lending Programs
This article summarizes key government lending program risk implications and highlights five proactive steps lenders can...
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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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Articles
Suspicious Activity Reporting: Government Aid Programs in the Spotlight
This article reviews the Small Business Administration’s Information Notice and offers proactive steps depository instit...
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Guides
Fraud Detection Guide
This tool includes three guides that provide standards and steps organizations can use for effective fraud detection.
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Articles
Countdown to CCPA: The 5 Most-Asked Questions
In this article, Protiviti’s Joel Wuesthoff and Pam Kamath answer the most frequently asked questions during a webinar o...
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Articles
COVID-19 Lawsuits Continue to Pose Ongoing Risk
In this article, Audit Analytics takes a closer look at lawsuits stemming directly from circumstances caused by the COVI...
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Articles
Bank Culture Reform in Hong Kong
This article identifies what steps Authorized Institutions (AIs) can take to establish and maintain a strong governance ...
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Articles
Compliance Assurance During the Time of COVID-19 – And Beyond
This article uncovers the economic challenges the financial services industry is facing and identifies how finance firms...
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Policies & Procedures
Code of Business Conduct Policy
This tool contains three sample policies that outline procedures an organization should use for following proper busines...
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Articles
Strategies for Reducing Retail Shrink During Challenging Times
This white paper discusses the major types and causes of retail shrink, along with best practices and emerging trends in...
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Articles
Mandatory Audit Firm Rotation in the FTSE 350
Audit Analytics examines 34 FTSE 350 companies that are required to rotate audit firms or conduct a tender process by 20...
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Policies & Procedures
Foreign Corrupt Practices Act Policy
This sample policy establishes guidelines and procedures organizations should follow with respect to the Foreign Corrupt...
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Audit Programs
Hotel Financial Reporting and Revenue Recognition Audit Work Program
This sample audit program includes steps that can be used to perform a comprehensive review of hotel revenue.
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Audit Programs
Hotel Financial Reporting and Treasury Review Audit Work Program
This sample audit program includes steps that can be used to perform a treasury area audit for a hotel or hospitality pr...
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Policies & Procedures
Email Policy
This document contains two sample policies that provide guidelines and procedures for understanding and following an org...
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Benchmarking Tools
Ethics and Compliance Hotline Leading Practices
This tool features several leading practices for managing and understanding an organization’s ethics and compliance hotl...
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Guides
Predictive Analytics Guide
This document can be used as a guide for understanding and reviewing the essential elements of an organization’s predict...
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Audit Reports
Integrated Audit Committee Plan Report
This sample report can be used by auditors to evaluate an organization's control environment and monitor the components ...
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Methodologies & Models
Fraud/Integrity Risk Methodology
This tool provides an overview of the integrity risk management process and includes key questions about integrity risks...
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Articles
Hong Kong Rated ‘‘Compliant’’ by Financial Action Task Force but Room for Improvement Remains
This article shares insight on Hong Kong’s strong legal foundation for combating money laundering and terrorist finance ...
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Checklists & Questionnaires
Electronic Discovery Questionnaire
This sample questionnaire can be used by the board and management to reduce the costs, burden and time associated with r...
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Articles
Financial Action Task Force Set to Rate Hong Kong “Compliant” in Anti-Money Laundering Evaluation
This article provides a background on Hong Kong’s rigorous efforts to combat money laundering (ML) and terrorist financi...
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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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Checklists & Questionnaires
Managing Outsourcing and Offshoring Risk Questionnaire
As a company focuses on managing its operations in a difficult economic environment, it seeks to become leaner and more ...
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Articles
Why Auditors Rarely Find Fraud
In this article, Protiviti Director Anthony Hodgkinson describes some of the reasons auditors rarely find fraud and offe...
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Articles
Private Companies: Avoid Revenue Reckoning — Tackle Revenue Recognition Now
Although it is possible for private companies to wait until year-end to comply with new revenue recognition rules, this ...
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Articles
Insurance Accounting Changes Are Coming Globally, and a Coordinated Approach Is Best
This article takes a look at the latest guidance on long-duration insurance contracts and what insurers should be doing ...
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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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Checklists & Questionnaires
Business Ethics Questionnaire
This questionnaire is designed to help risk management professionals determine how well their companies are addressing b...
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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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Audit Programs
Foreign Corrupt Practices Act (FCPA) Audit Work Program
This audit program sample assists audit teams reviewing compliance with the Foreign Corrupt Practices Act of 1977.
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Audit Programs
Fraud Prevention Process: Debit and Credit Card Transactions Audit Work Program
This audit program identifies and evaluates the effectiveness of a debit and credit card service provider’s fraud preven...
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Articles
Poor Culture and Fraud Risk Mismanagement: Survey Hints That the Connection Isn’t Widely Understood
In this article, Protiviti Managing Director Scott Moritz explores the inextricable link between culture, fraud and misc...
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Guides
Fraud: Internal Audit's Role in Detection and Prevention Guide
The objectives of this guide are to raise awareness about internal audit’s responsibilities related to fraud detection a...
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Articles
How to Prepare for the New EU AML Directive (5AMLD)
On May 14, the European Parliament and Council formally adopted the fifth and latest update to the European Union’s anti...
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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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Articles
Internal Audit to Play a Leading Role in Tax Evasion Prevention
This article explains how internal audit can help secure the organization against liability and outlines Protiviti’s fou...
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Guides
Segregation of Duties and Logical Access Guide
This sample explains the concept of segregation of duties, including its types, importance, risks, and the role of inter...
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Benchmarking Reports
2018 White-Collar Crime and Fraud Risk Survey
The results of the latest White-Collar Crime and Fraud Risk Survey reveal some troubling trends that should raise concer...
Subscriber Content
Articles
Narrow Whistleblower Protection May Have Broad Impact
This article explains why it is more important than ever for compliance personnel, internal auditors and boards of direc...
Subscriber Content
Memos
Compliance and Regulation Management Review Memo
This tool outlines the steps for the review of policies, procedures and internal controls within a company’s compliance ...
Subscriber Content
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...
Subscriber Content
Audit Programs
EDI Audit Work Program
This sample work program focuses on the processes to set up, design, and test client and carrier interfaces, and underst...
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Articles
Operationalizing Compliance: Conduct at the Top, Accountability Are Key
In February of 2017, the U.S. Department of Justice (DOJ) Fraud Section released the Evaluation of Corporate Compliance ...
Subscriber Content
Risk & Control Matrices - RCMs
Drafting and Reporting Financial Statements RCM
This document outlines risks and controls common to the drafting and reporting financial statements process in a risk co...
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Protiviti Booklets
U.S. Anti-Money Laundering Requirements
This guide summarizes some basic principles of money laundering and terrorist financing, followed by discussions of the ...
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Policies & Procedures
Compliance With Security Laws Policy
This sample policy outlines an organization’s process for ensuring compliance with federal security laws.
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Audit Programs
Fraud Prevention and Detection Audit Work Program
This audit program sample focuses on understanding current fraud prevention and detection program activities.
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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...
Subscriber Content
Policies & Procedures
Information Technology Policy: Role-Based User Management
This sample policy ensures that there are additional controls in place to detect errors and safeguard company computers ...
Subscriber Content
Internal Audit CPE Courses
Introduction to Fraud (KLplus CPE Course)
All organizations are susceptible to fraud. Would you know how to recognize red flags indicating possible fraud?
Checklists & Questionnaires
Internal Audit Strategic Focus Questionnaire
This questionnaire explores internal audit’s strategic contributions and what management and boards should expect from a...
Subscriber Content
Policies & Procedures
Insider Trading Policy
This policy outlines a set procedures for insider trading. Transactions must comply with these procedures in order to co...
Subscriber Content
Risk & Control Matrices - RCMs
Accounts Payable RCM
This document outlines risks and controls common to the "accounts payable" process in a risk control matrix (RCM) format...
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Audit Programs
Spending Authority Review Audit Work Program
This work program provides steps and considerations for reviewing spending authority policies and processes.
Subscriber Content
Audit Programs
Software Licensure Compliance Audit Work Program
This sample compliance work program can be modified for scope considerations that will depend on the extent of the softw...
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Newsletters
Top 10 Lessons Learned From Implementing COSO 2013
In this issue of The Bulletin, we share 10 lessons learned from COSO 2013 successful implementations from a variety of s...
Subscriber Content
Newsletters
Fine-Tuning Your Corruption Risk Management
Last year, a former Morgan Stanley managing director pleaded guilty for his role in a conspiracy to evade the company’s ...
Subscriber Content
Newsletters
Focus on the “Tone of the Organization”
While tone at the top is important and a vital foundation, is it enough? This issue of Board Perspectives explains why i...
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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...
Subscriber Content
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...
Subscriber Content
Protiviti Booklets
Spreadsheet Risk Management: Frequently Asked Questions
This booklet represents a pragmatic response to spreadsheet risk based on real business needs.
Subscriber Content
Newsletters
Managing Corruption Risk Involving Foreign Officials and Avoiding Its Impact on Reputation
This issue of The Bulletin briefs on how to manage corruption risk and uses the FCPA as a framework for this discussion....
Subscriber Content
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...
Subscriber Content
Newsletters
Protecting Enterprise Value Through Your Anti-Fraud Program
What is an anti-fraud program? How should companies evaluate their anti-fraud programs? In this issue of The Bulletin, w...
Subscriber Content
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...
Subscriber Content
Newsletters
Section 404 Compliance: Planning for Next Year
This issue of The Bulletin focuses on some of the opportunities companies should consider as they plan for Year Three of...
Subscriber Content
Newsletters
Establishing an Effective Complaint and Confidential, Anonymous Reporting Process
In this edition of The Bulletin, we address the issues that audit committees and management should consider as they coll...
Subscriber Content
Blog
Fraud Detection Red Flags
Corporate fraud, employee theft, insurance scams/workers compensation fraud, employer fraud, forgery/falsif...
Blog
Guide to Records Management
Technology has greatly expanded the methods of creating, editing, maintaining, transmitting and retrieving ...
Blog
How To Minimize Customer Fraud Risk
Fraud is the intentional perversion of truth in order to induce another to part with something of value or ...
Blog
How to Monitor Transaction Governance for Anti-Money Laundering
Expectations for transaction monitoring (TM) governance are quickly evolving due to the complexity of detec...
Blog
Six Tips on How to Implement a Strong Ethics Program
Do your customers trust and believe in your company? Do you trust and believe your employees? Do your empl...
Blog
What is Design Risk and What Risks are Associated With System Design?
To “design” is to create, fashion, execute, or construct according to plan. The term design as used here r...