Protiviti Booklets
The following 24 items are listed by date.
July 26, 2010 Guide to International Financial Reporting Standards International Financial Reporting Standards (IFRS) are the principles-based financial reporting requirements adhered to by more and more countries worldwide. Conversion to these standards is well-underway in many nations, including Canada and Japan. There is now little doubt that IFRS is coming to the United States. The purpose of this publication is to assist organizations with this pending transition and provide answers and guidance to some of the many questions about the conversion to IFRS. This second edition provides an updated view on the state of IFRS adoption. CONTENT AREA: Protiviti Booklets TOPICS: Accounting/Finance, Financial Reporting, Cross Border & Non-US Issues, Canada, Japan, IFRS, Project Management June 28, 2010 Internal Auditing Around the World: Protiviti’s publication Internal Auditing Around the World - Volume VI continues to detail internal audit best practices, processes and strategies being employed at some of the world’s most successful companies. These nine companies represent different regions, industries and markets. They are highly successful international companies that recognize the value that technology-based audit and data analysis techniques bring to their internal audit functions and is investing in the necessary training. As detailed in this publication, these organizations have seen how their initial technology-enabled auditing activities can be transferred directly into process areas, which embeds more automated controls closer to the business and the actual transactions. CONTENT AREA: Protiviti Booklets TOPICS: IT Controls, IT Strategy, Internal Audit, Continuous Auditing May 17, 2010 Assessing New Rules Regarding the Personal Obligation of Senior Accounting Officers of Large Companies Effective for 2009, HM Revenue & Customs (HMRC) has introduced Schedule 46 of Finance Act 2009. The aim of this new legislation is to ensure that senior accounting officers (SAO) of large companies liable to taxes and duties in the United Kingdom are responsible for ensuring and certifying that appropriate tax accounting arrangements have been established and maintained. This publication answers 34 common questions and provides a suggested roadmap to compliance. CONTENT AREA: Protiviti Booklets TOPICS: Taxation, Corporate Governance, Audit Committee & Board, Cross Border & Non-US Issues, United Kingdom May 3, 2010 The Global Privacy and Information Security Landscape – Frequently Asked Questions As the world becomes increasingly connected, it is critical to view information security and privacy not merely as IT issues, but also as essential business priorities. Security threats, vulnerabilities and privacy exposures challenge every organization today, creating risks that must be controlled and managed. Often organizations do not know what risks they face or how they will manage these risks. This thorough FAQ guide discusses key laws and regulations, including the Gramm-Leach-Bliley Act, the Health Insurance Portability and Accountability Act, the Fair Credit Reporting Act, the European Union General DP Directive, and the Electronic Communications Privacy Act. Among the over 350 issues addressed are privacy trends, security breaches, privacy programs, international laws and guidance for victims of identity theft. CONTENT AREA: Protiviti Booklets TOPICS: IT Audit, Security, Access Control Systems, Laws & Regulations, Privacy January 11, 2010 Internal Auditing Around the World (全球内部审计) 内部审计职能如何才能帮助公司适应当前动荡的环境，以至稳操胜券？在今年的《全球内部审计》中，我们采访了11家正进行重大变革(例如重组、并购和行业转型)的成功跨国企业。细读本书内容，你将了解到这些公司不仅成功适应了新环境，更发掘到很多崭新的机会。 CONTENT AREA: Protiviti Booklets TOPICS: Cross Border & Non-US Issues, Canada, European Union, France, Italy, United Kingdom, Internal Audit, Audit Committee & Board, Change Management, China September 14, 2009 Internal Auditing Around the World: Protiviti’s publication Internal Auditing Around the World - Volume V continues to detail internal audit best practices, processes and strategies being employed at some of the world’s most successful companies. These 11 companies represent different regions, industries and markets. They are highly successful international companies undergoing significant changes, such as restructuring, mergers and acquisitions, and industry transformation. As detailed in this publication, these organizations have not only adapted successfully, but that they also have uncovered many untapped opportunities. CONTENT AREA: Protiviti Booklets TOPICS: Cross Border & Non-US Issues, Canada, European Union, France, Italy, United Kingdom, Internal Audit, Audit Committee & Board, Change Management July 6, 2009 Spreadsheet Risk Management: Frequently Asked Questions - Second Edition Many companies rely on spreadsheets as a key application that supports operational and financial reporting processes. A simple search of your network may surprise you as it will reveal thousands, if not millions, of spreadsheets in use. Do you know who manages them? What is the purpose of these spreadsheets? How reliable are their calculations? Who ensures the results they produce are valid? This publication is designed to answer frequently asked questions about spreadsheet risk based on real business need. CONTENT AREA: Protiviti Booklets TOPICS: Fraud, GRC, Internal Audit, IT Controls, IT Infrastructure, Process-Level Control, Risk Management & Assessment, Sarbanes-Oxley Act, Section 404 - Internal Control Reporting, Spreadsheet Risk, Technology February 16, 2009 Guide to Internal Audit This internal audit guide is designed to be a helpful and easy-to-access resource that internal audit professionals can refer to regularly in their jobs. The 90 questions and answers will assist those planning to develop a function. The booklet provides guidance on issues ranging from roles and reporting structures to risk assessments, and management’s responsibilities. Eleven appendices include samples and additional information. This guide has now been updated to reflect the SEC’s interpretive guidance on Section 404 of the Sarbanes-Oxley Act, PCAOB Auditing Standard No. 5, and other timely matters for internal auditors. CONTENT AREA: Protiviti Booklets TOPICS: Audit Committee & Board, Audit Planning, Audit Reporting, Audit Testing, External Auditor, GRC, Initial Public Offering, Internal Audit, IT Audit, Quality Assessment Review, Risk Management & Assessment, Sarbanes-Oxley Act November 3, 2008 Guide to the U.S. Anti-Money Laundering Requirements Protiviti has published the third version of its Guide to U.S. Anti-Money Laundering Requirements. As with the initial and 2005 editions of the Guide, this 2008 edition contains questions that have surfaced in our discussions with clients, attorneys, regulators and others, both in the United States and other markets. Among the new information included are questions and answers related to rules and regulatory requirements issued in the past two years, as well as expanded discussions on a number of topics, including risk assessments, anti-money laundering (AML) and sanction compliance technology, and international perspectives and initiatives. CONTENT AREA: Protiviti Booklets TOPICS: Cash & Treasury, Investments & Foreign Exchange, Financial Services Industry, Basel, Laws & Regulations, Financial and Credit Risk July 7, 2008 Internal Auditing Around the World: Protiviti’s publication Internal Auditing Around the World - Volume IV continues to detail internal audit best practices, processes and strategies being employed at some of the world’s most successful companies. These 19 companies represent different regions, industries and markets. They are highly successful organizations operating with only a handful of full-time personnel – some staff members working on-site, others based in different business units and distant locations. CONTENT AREA: Protiviti Booklets TOPICS: Cross Border & Non-US Issues, Australia, Canada, France, Germany, Italy, United Kingdom, Internal Audit, Audit Committee & Board, Risk Management & Assessment, GRC January 7, 2008 Guide to the Sarbanes-Oxley Act: Internal Control Requirements Frequently Asked Questions Regarding Section 404 Since the third edition of Protiviti's Guide to the Sarbanes-Oxley Act: FAQs Regarding Section 404 was released in August of 2004, enough changes have occurred to warrant an update to this publication. This fourth edition considers the SEC’s interpretive guidance to management and incorporates the PCAOB’s major revisions to Auditing Standard No. 2. It includes questions directed to foreign filers and U.S. domestic non-accelerated filers; it is updated for lessons learned since publication of the third edition; and also incorporates responses to frequently asked questions that both the SEC and PCAOB staff have published since the last edition of this publication. CONTENT AREA: Protiviti Booklets TOPICS: Audit Committee & Board, Corporate Governance, Enterprise Risk Management, Financial Reporting, GRC, Initial Public Offering, Internal Audit, Internal Controls, PCAOB, Reporting/Disclosure, Sarbanes-Oxley Act, Section 404 - Internal Control Reporting October 22, 2007 Enterprise Risk Management in Practice – With the increased interest in enterprise risk management (ERM), it made sense to compile examples of how different companies in the United States, Europe and Japan are improving their risk management capabilities. In this publication, 11 companies are profiled discussing the common theme of how ERM is integrated into their operations. In producing the various profiles for this publication, several common themes emerged that demonstrate why and how companies across multiple industries are improving their risk management capabilities. Each of these profiles are published as stand-alone publications in the Performer Profiles area on KnowledgeLeader. CONTENT AREA: Protiviti Booklets TOPICS: Audit Committee & Board, Corporate Governance, Cross Border & Non-US Issues, Enterprise Risk Management, European Union, Internal Audit, Internal Controls, Japan, Risk Management & Assessment, GRC July 9, 2007 Internal Auditing Around the World: Protiviti’s publication Internal Auditing Around the World - Volume III continues to detail internal audit best practices, processes and strategies being employed at some of the world’s most successful companies. These 16 companies represent different regions, industries and markets. They are highly successful organizations competing in a dynamic global landscape where their internal audit functions have been shaped and, in some cases, reinvented. CONTENT AREA: Protiviti Booklets TOPICS: Cross Border & Non-US Issues, Australia, Canada, European Union, France, Japan, United Kingdom, Internal Audit, Audit Committee & Board, Internal Audit Administration, Risk Management & Assessment, Sarbanes-Oxley Act, Internal Controls, GRC October 23, 2006 Guide to Business Continuity Management Some of the most significant operational challenges in the history of BCM occurred in late 2004 and 2005 - hurricanes, tsunami, terrorism, and pandemic influenza (bird flu). This revised Second Edition FAQ Guide from Protiviti addresses some of the key lessons learned from these events for business continuity programs, and also includes industry-specific questions for BCM programs for manufacturing, retail, healthcare and telecommunications. CONTENT AREA: Protiviti Booklets TOPICS: Business Continuity Management, Risk Management & Assessment, Security, Laws & Regulations, Compliance, GRC June 19, 2006 Internal Auditing Around the World: Protiviti’s publication Internal Auditing Around the World - Volume II continues to detail internal audit best practices, processes and strategies being employed at some of the world’s most successful companies. These 14 companies represent different regions, industries and markets. They are highly successful organizations competing in a dynamic global landscape where their internal audit functions have been shaped and, in some cases, reinvented. CONTENT AREA: Protiviti Booklets TOPICS: Audit Committee & Board, Audit Reporting, Audit Testing, Australia, Canada, Consumer Products & Retail Industry, Cross Border & Non-US Issues, Germany, Internal Audit, Italy, Japan, United Kingdom, Aerospace & Defense Industry June 5, 2006 Guide to the Sarbanes-Oxley Act: Managing Application Risks and Controls This FAQ booklet from Protiviti contains questions that have arisen in our discussions with clients and others in the marketplace that frequently deal with SOX compliance matters and are focused on improving internal control over their critical business applications. The booklet contains suggestions for effectively segregating incompatible duties, efficiently testing application security, and utilizing automated application controls to reduce the burden of manual procedures. CONTENT AREA: Protiviti Booklets TOPICS: Technology, Sarbanes-Oxley Act, IT Controls, Risk Management & Assessment, Software, Process-Level Control, Entity-Level Control, Segregation of Duties, GRC May 29, 2006 Top Priorities for Internal Audit in a Changing Environment In response to new challenges, changes and expectations within the business environment, internal audit functions are striving to provide greater value as a key component of the organization’s governance framework. In this publication, Protiviti recommends 10 strategic priorities for every public and private company – along with every government-sponsored and not-for-profit organization - to employ in its internal audit function, whether it is in-house, co-sourced or outsourced. As the expectations of stakeholders rise with regard to internal audit’s performance, internal auditors will benefit greatly by employing these 10 strategies. CONTENT AREA: Protiviti Booklets TOPICS: Enterprise Risk Management, Internal Audit, Audit Committee & Board, Audit Reporting, Audit Testing, Entity-Level Control, Audit Planning, GRC February 27, 2006 Guide to Enterprise Risk Management: Frequently Asked Questions In today’s challenging global economy, there is a need for identifying, assessing, managing and monitoring an organization’s business opportunities and risks. The concept of enterprise risk management (ERM) helps elevate the focus of risk management from the tactical to strategic level. The purpose of this publication is to address some of the most commonly asked questions with respect to ERM. It offers ideas, suggestions and insights to executives responsible for ERM implementation. CONTENT AREA: Protiviti Booklets TOPICS: Corporate Governance, Enterprise Risk Management, Internal Audit, Risk Management & Assessment, Audit Committee & Board, Audit Testing, Basel, Financial and Credit Risk, GRC October 24, 2005 Frequently Asked Questions Regarding Compliance with OMB Circular A-123 This resource guide answers questions about complying with revised Office of Management and Budget (OMB) Circular A-123, which requires U.S. government agencies to meet internal control over financial reporting standards similar to those mandated by Section 404 of the Sarbanes-Oxley Act. Topics covered include an overview of the revised requirements, applicability to various federal agencies, the role of management, the COSO Internal Controls - Integrated Framework, risks and control objectives, and key dates and deadlines. CONTENT AREA: Protiviti Booklets TOPICS: Sarbanes-Oxley Act, Compliance, Section 404 - Internal Control Reporting, Internal Controls, Reporting/Disclosure, External Auditor, GRC July 18, 2005 Internal Auditing Around the World: This publication from Protiviti details internal audit best practices, processes and strategies being employed at some of the world’s most successful companies. Each of the 13 profiles describes successes, challenges and lessons learned by audit teams from a variety of industries and countries. The booklet was produced as part of the Performer Profile series on KnowledgeLeader. CONTENT AREA: Protiviti Booklets TOPICS: Airline Industry, Audit Testing, Australia, Automotive Industry, Consumer Products & Retail Industry, Cross Border & Non-US Issues, Financial Reporting, France, Internal Audit, Internal Audit Administration, Italy, Japan, Risk Management & Assessment, United Kingdom, GRC February 9, 2004 Reduce Supply Chain Risks and Improve Your Bottom Line Through High-Impact Supply Chain and Procurement Capability Assessments Progressive internal audit functions are well positioned to provide high-value risk assessment and consultation support to supply management leaders and their organizations. This resource guide describes an effective methodology for performing high-impact internal audit assessments for a key supply chain management process – procurement. Procurement is a critical supply chain sub-process that exists in all industries, a process that contains a high degree of inherent and specific risk and opportunity for any organization. CONTENT AREA: Protiviti Booklets TOPICS: Internal Audit, Purchasing & Accounts Payable, Supply Chain January 19, 2004 Guide to the Sarbanes-Oxley Act: IT Risks and Controls This detailed booklet from Protiviti provides guidance to Section 404 compliance project teams on the consideration of information technology risks and controls at both the entity and activity levels within an organization. Questions and answers in the book focus on the interaction between the IT organization and the entity's application and data-process owners, and explain the implications of general controls and how they are considered at the process level. This guide also explores how application-control assessments are integrated with the assessment of business-process controls, and addresses documentation, testing and remediation matters. CONTENT AREA: Protiviti Booklets TOPICS: Corporate Governance, Technology, Sarbanes-Oxley Act, Financial Reporting, IT Controls, Entity-Level Control, GRC June 23, 2003 Capitalizing on Sarbanes-Oxley Compliance to Build Supply Chain Advantage This book, co-produced by Protiviti and APICS, details how the Sarbanes-Oxley Act -- while focusing on corporate governance requirements such as executive certification and internal controls over financial reporting -- has a complementary impact on supply chain risks in infrastructure design, transaction integrity and reporting measures. As a result, executives should adopt a back-to-basics approach to understanding and prioritizing supply chain risks, capabilities, measures and controls, beginning with but expanding beyond their material impact on the company's financial statements. CONTENT AREA: Protiviti Booklets TOPICS: Risk Management & Assessment, Sarbanes-Oxley Act, Internal Controls, Supply Chain, GRC October 21, 2002 Frequently Asked Questions Regarding the Sarbanes-Oxley Act Executive Certification Requirements There are many questions on the minds of directors, certifying executives and auditors as they work together to comply with the Sarbanes-Oxley Act and new requirements from the SEC and NYSE. Listed in this booklet are common queries from companies who are dealing with these requirements. We have provided responses based on our experience that will assist executives as they evaluate their company's disclosure controls infrastructure and processes supporting executive certifications. CONTENT AREA: Protiviti Booklets TOPICS: Corporate Governance, Internal Controls, Sarbanes-Oxley Act, Financial Reporting, Section 302 - Executive Certifications, GRC
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