Document Retention

The following 252 items are listed by Content Data.
Articles

Microsoft Discloses Critical Audit Matters

In this article, Audit Analytics analyzes Microsoft’s August 2019 annual report, which provided a wealth of information ...
Subscriber Content
Mon, Sep 16, 2019
Articles

Frequency of KAMs

In this article, Audit Analytics examines key audit matter disclosures from the audit opinions of approximately 1,400 co...
Subscriber Content
Mon, Sep 2, 2019
Articles

No Stone Unturned: Key Considerations for Finalizing CECL Model Implementation and Validation

This article answers questions related to the implementation of the new CECL standard and helps organizations become bet...
Subscriber Content
Mon, Sep 2, 2019
Articles

Financial Action Task Force Set to Rate Hong Kong “Compliant” in Anti-Money Laundering Evaluation

This article provides a background on Hong Kong’s rigorous efforts to combat money laundering (ML) and terrorist financi...
Subscriber Content
Mon, Aug 26, 2019
Newsletters

The Caremark Standard: Tough but Not Impregnable

This issue of Board Perspectives: Risk Oversight describes the background and implications of the Caremark decision and ...
Subscriber Content
Mon, Aug 26, 2019
Articles

Advanced Data Mining Technologies and AI Can Aid Firms’ Transition from LIBOR to Alternative Risk-Free Rates

In this article, Protiviti Managing Directors Douglas Wilbert and Todd Pleune explain how replacing the LIBOR rate affec...
Subscriber Content
Mon, Aug 19, 2019
Articles

Considering Internal Whistleblower Systems When Evaluating External Risk

In this article, Audit Analytics outlines the importance of assessing an internal whistleblower system when evaluating t...
Subscriber Content
Mon, Aug 19, 2019
Articles

Pace of Change and Resource Allocation Continue to Challenge Companies’ Vendor Risk Management, New Survey Confirms

This article discusses the advancement an organization can achieve by enhancing its vendor risk management efforts, base...
Subscriber Content
Mon, Jul 29, 2019
Audit Reports

Record Retention Process Review Audit Report

This sample report reviews an organization’s record retention process and identifies associated risks.
Subscriber Content
Mon, Jul 29, 2019
Articles

Applying Qualitative Factor Overlays on CECL Models: Key Considerations

This article provides qualitative and environmental factors an organization should consider for a successful CECL prepar...
Subscriber Content
Mon, Jul 22, 2019
Articles

CEO and CFO Departures: 2016-2018

In this article, Audit Analytics takes a closer look at overall departure trends of CEOs and CFOs filed in an 8-K Item 5...
Subscriber Content
Mon, Jul 22, 2019
Articles

The College Admissions Scandal: Why Every Elite University Should Apply Root Cause Analysis

In this article, Protiviti Managing Director Scott Moritz explains what the recent college admissions scandal means for ...
Subscriber Content
Mon, Jul 15, 2019