This issue of Board Perspectives covers some of the important points and key takeaways discussed during Protiviti’s meet...

This tool outlines questions organizations should consider when implementing a robust change recognition process.

In this article, Audit Analytics looks at auditor market share across Europe, including companies listed on regulated an...

This article describes the financial markets’ preparedness to replace the London Interbank Offer Rate (LIBOR) and provid...

This tool contains two sample policies that establish standards and procedures for an organization’s special payment han...

In this article, Audit Analytics explains some of the new and interesting trends, including the novel coronavirus, discl...

This policy documents the internal disclosure certification process, which is designed to provide comfort to the executi...

This article describes the growing compliance obligations for financial services firms and identifies five key strategie...

This article explores the Current Expected Credit Loss (CECL) accounting standard updates and introduces the AICPA’s Pra...

This tool contains two sample policies that establish standards and procedures for disbursing an organization's funds by...

This capability maturity model can be used to measure the maturity of an organization’s financial close process and to a...

This article reviews the anticipated changes proposed by the SEC and revised standards implemented by the Financial Repo...