PreView: Protiviti's View on Emerging Risks - Volume 1, Issue 2
Emerging risk topics discussed in this newsletter include disruptive payment processors and the risks of new data.
Internal Audit’s Expanded Role in Assessing AML Technology
The increasing complexity of AML technologies requires internal audit to transform the way it assesses AML systems in order to help protect the institution.
Taylor & Francis Article
The Culture of Auditing Departments: A Research into the Cultural Characteristics of Different Types of Internal Auditing Departments in the Netherlands
This article reports the findings of a large-scale research into the culture of internal auditing departments (IADs) within the Netherlands.
Stock Options Audit Report
This report focuses on internal audit’s review of the stock option activities and process, and determines the adequacy of risks and controls.
PMO Interim Status Reporting Overview
This tool outlines the interim status reporting process set up by a project management office (PMO).
Updated Benchmarking Tool
Enterprise Risk Management Key Performance Indicators
This tool illustrates some of the key components of ERM, outlining some leading ERM practices.
Updated Process Flow
Sales Forecast Process Flow
This sample sales forecasting process can be used as a general guide to help with understanding and reviewing a company's sales forecasting procedures.
COSO Element: Risk Assessment
This 42-page presentation thoroughly examines risk assessment as it relates to the COSO Internal Control Framework.