Tools
The following tools were published on KnowledgeLeader this week:
Debt Management Policy
The purpose of this policy is to outline the proper method of acquiring loans and monitoring debt. In this policy, to provide funding for standard company activities, management may determine whether a loan is the best way to acquire capital. The treasurer will be tasked with evaluating the funding options and selecting a loan to pursue.
Corporate Website Policy
This sample policy helps to ensure that the company website reflects a consistent corporate image that preserves and builds the value of the corporate brand. In this policy, the company website should incorporate consistent standards to maintain and reinforce the corporate image.
Continuous Monitoring and Auditing Guide: Critical Success Factors and Common Pitfalls
Continuous auditing is a method used by auditors to perform audit-related activities on a continuous basis. This document can be used as a guide to understanding and measuring the essential elements of an organization’s continuous monitoring and auditing process.
Monitoring Entity-Level Controls Audit Work Program
In this document, we provide two sample work programs for monitoring entity-level controls. Each section of these work programs focuses on a specific attribute and the documentation that evidences the operating effectiveness of entity-level controls.
Advertising and Promotion Audit Work Program
In this work program sample, we provide general best-practice steps for the advertising and promotion audit process. Sample steps include developing an understanding of the promotion and ad process, related budget measurements, and interfaces and reviewing product ad and promo policies and procedures;
Publications
KnowledgeLeader has also published several publications this week.
COSO Issues Supplemental Guidance on Internal Control Over Sustainability Reporting
Most companies are now in various stages of implementing controls and governance processes over the collection, review and reporting of sustainability information. In this Flash Report, we explore COSO’s supplemental guidance on how to effectively apply the 2013 Internal Control — Integrated Framework (ICIF) to sustainability reporting.
Executive Perspectives on Top Risks in 2023 And 2032: Private-Equity Owned Company Results
This report highlights the top risks PE-owned firms need to know moving forward, according to the results of Protiviti’s Executive Perspectives on Top Risks in 2023 and 2032 Survey.
It's a Brave, New, Immersive World With Media and Metaverse Expert Luke Franks
A conversation between content creator Luke Franks and Protiviti’s Joe Kornik about the metaverse and its potential impact.
How to Approach Governance, Risk and Compliance
In our latest blog post, we discuss the important factors of meaningful business growth, proper risk management and full compliance with the law.
Recommended Resources
This list of recommended resources from the web may be of interest to you. Click each link to learn more.
- New Standard Provides Risk-Based Approach to Group Audits
- New Protiviti Research: Innovation and Transformation Are Driving the Future of Internal Auditing
- Protiviti's 2023 Sarbanes-Oxley Compliance Benchmarking Survey