Entity-Level Control

The following 42 items are listed by Content Data.

SOX IT Testing Planning Memo

This memo captures details for SOX IT testing, including objectives, project scope, transaction types, key risks, coordi...
Subscriber Content
Mon, Aug 13, 2018

Corporate Culture: Are You Curious Enough?

In issue 12 of The Bulletin, Protiviti explores the question, “Are organizations curious enough to really understand all...
Subscriber Content
Mon, Jul 30, 2018
Policies & Procedures

Sarbanes-Oxley Section 404 Management Testing Plan Policy

This sample policy helps to summarize management’s approach to plan, organize, execute, document and support its assessm...
Subscriber Content
Mon, Sep 11, 2017
Audit Reports

Entity-Level Risk Assessment Audit Report

This sample IT risk assessment audit report presents findings from an entity-level risk analysis review.
Subscriber Content
Mon, Jul 10, 2017
Sarbanes-Oxley CPE Courses

Using the COSO Internal Control Integrated Framework for Sarbanes-Oxley Compliance (KLplus CPE Course)

This basic-level course introduces COSO and the COSO Internal Control Integrated Framework and its five components.
Mon, Apr 17, 2017

Internal Control Audit Instructions Memo

This memo documents instructions for reviewing and testing a company's internal control environment.
Subscriber Content
Mon, Sep 26, 2016

Issue Identification Memo

This issue identification memo can be used to notify auditees of specific issues identified during an internal audit.
Subscriber Content
Mon, Sep 19, 2016

Entity-Level Controls Memo

This memo outlines a process for reviewing entity-level controls.
Subscriber Content
Mon, Apr 4, 2016

COSO 2013: What Have We Learned?

This issue of Board Perspectives: Risk Oversight outlines important lessons for board members to consider as directors e...
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Mon, Feb 15, 2016

Top 10 Lessons Learned From Implementing COSO 2013

In this issue of The Bulletin, we share 10 lessons learned from COSO 2013 successful implementations from a variety of s...
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Mon, Apr 27, 2015
Checklists & Questionnaires

Self-Assessment Process Questionnaire: Process Owner Accountability

This questionnaire provides a format to evaluate current self-assessment practices and identify areas for improvement.
Subscriber Content
Mon, Jun 10, 2013
Protiviti Booklets

Guide to the Sarbanes-Oxley Act: IT Risks and Controls

In this booklet, we provide guidance to Section 404 compliance project teams on the consideration of information technol...
Subscriber Content
Mon, Dec 17, 2012