Compensation Expense Policy
This policy establishes guidelines and procedures for calculating compensation expenses for the employee stock purchase plan (ESPP) using the Black-Scholes model.
Privacy Program Leading Practices
This tool features several leading practices to consider when establishing a privacy program.
Disclosure Committee Charter: Sample 2
This sample charter can be used to ensure that disclosures made to an organization’s security holders or the investment community are accurate and complete and fairly present the financial condition.
Close-the-Books, Finance, IT and Human Resources Review Report
This sample audit report can be used for evaluating the financial close and payroll processes with respect to use of the PeopleSoft enterprise system.
Business Continuity Management Methodology
This tool highlights seven phases of the business continuity management methodology, describing its benefits and the Protiviti approach.
The CFO and Finance Organization: Five Trends for Boards to Watch
This paper provides five finance trends and related actions for boards to consider, based on key takeaways from Protiviti’s 2019 global finance survey.
The Purpose of the Corporation and the Future of Work
This issue of The Bulletin focuses on addressing the corporation’s role in shaping the future of work.
Audit Analytics Article
Importance of Critical Audit Matters (CAMs) for Investors
In this article, Audit Analytics explains some of the ways CAMs, as disclosures of items related to important aspects of a company’s financial statements, will make it easier for investors to understand the whole picture.