2019 Internal Audit Capabilities and Needs Survey
In this benchmarking report, we take an in-depth look at the adoption of next-generation internal audit competencies such as agile auditing, artificial intelligence, machine learning, robotic process automation and continuous monitoring, among many others.
Employee Labor/Management Relations Capability Maturity Model (CMM)
This document provides a model and six elements of infrastructure that can be used to measure an organization’s employee labor/management relations capability.
HR Compliance Process Flow
This flowchart defines the steps an organization can take to implement an HR compliance process.
Accounts Payable System Functional Requirements Checklist
This checklist can be used by an organization to rate the priority of its accounts payable system functional requirements.
Updated Work Programs
Fraud Prevention Process: Debit and Credit Card Transactions Audit Work Program
This sample audit program identifies and evaluates the effectiveness of a debit and credit card service provider’s fraud prevention process.
Pricing and Discounts Audit Work Program
This sample audit program can be used to conduct a thorough review of product pricing and to help assure that controls over pricing and discounts are effective.
Other Liabilities Audit Work Program
This audit program sample reviews other liabilities to determine if the processes of approval, maintaining subsidiary ledgers, and periodic reconciliation to the general ledger accounts are adequately controlled.
Updated Request for Proposal
Request for Proposal: Assess Internal Audit Coverage of Banking Subsidiaries
This sample request for proposal is designed for organizations seeking service providers to evaluate their internal audit approach and regulated banking subsidiaries.
Hot Issue Articles
Transforming AML Compliance With Technology
In this article, Protiviti Managing Directors Shaun Creegan and Vishal Ranjane outline the critical steps to take toward transforming an AML compliance program using technologies like artificial intelligence (AI), robotic process automation (RPA) and machine learning (ML).