Credit & Collections

This document outlines risks and controls common to the sales and marketing strategy process in a risk control matrix (R...

This article focuses on three areas that can help risk managers enhance credit risk management practices over consumer p...

This document outlines risks and controls common to sales approval during the ‘‘manage customer orders’’ process in a ri...

In this article, Protiviti’s Todd Pleune and Jeffrey Marsh outline regulators’ viewpoint on the CECL journey, as outline...

This sample audit report focuses on the customer billing and credit processes for invoices and credit memos.

This article summarizes the lease accounting standard pressures organizations face and offers a step-by-step process for...

This document outlines risks and controls common to monitoring contract spend during the “purchase materials and supplie...

This article answers questions related to the implementation of the new CECL standard and helps organizations become bet...

This article discusses innovative strategies an organization can apply to the back office to secure a flexible and agile...

This article looks back at the implementation of revenue recognition, assesses how things are going with the adoption of...

This article provides qualitative and environmental factors an organization should consider for a successful CECL prepar...

This sample questionnaire is designed to document a review of the sales order entry process. This process focuses on evi...