Model
Merchandise Procurement Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s merchandise procurement process management and to assist its progress from the initial/ad-hoc state toward the optimized state.
Updated Audit Report
Corporate Treasury Review Audit Report: Sample 2
This audit report summarizes an internal audit review of a corporate treasury function and focuses on processes such as cash management, wire transfers and foreign exchange exposure management.
Updated Guide
Risk Assessment Workshop Guide
This presentation sample can be used to facilitate a risk assessment workshop. It covers workshop objectives and ground rules, how to identify key risks, and how to plot significance and likelihood on a risk map.
Updated Checklists and Questionnaires
Employee Expense Reimbursement Process Review Checklist
Internal audit can use this checklist when reviewing the organization’s employee expense reimbursement process.
Global Compliance Questionnaire
This questionnaire can serve as the starting point for assessing an organization's compliance in a variety of areas, including corporate governance, quality systems, anti-fraud programs, business ethics, and business continuity compliance.
Accounts Receivable, Credit and Collections Questionnaire
This questionnaire can be used to compare your current business practices with leading practices for the accounts receivable, credit and collections process.
Site Audit Questionnaire
This questionnaire includes an extensive — but not exhaustive — list of questions typically used to drill down to the facts and figures needed to create a credible site audit.
Newsletter
Sustainability Reporting: Why Boards Should Care
This issue of Board Perspectives: Risk Oversight discusses 10 key sustainability reporting factors for interested companies to monitor, including evidence sustainable investing is on the rise.
Hot Issue Articles
Why Organizations Should Consider a Cybersecurity Program Office
In this article, Protiviti Managing Directors Cal Slemp and Andrew Retrum explain how establishing a cybersecurity program office can accelerate management of cyber risk.