The following 71 items are listed by Content Data.
Articles
A Closer Look at Shareholder Votes Against Auditor Ratification – 2023
Audit Analytics examines how often companies faced high votes against auditors and which S&P 500 companies saw the m...
Articles
Auditor Changes Roundup: Q1 2024
Audit Analytics examines the latest audit firm landscape trends and insights in the first quarter of 2024.
Policies & Procedures
Relationship With External Auditors Policy
Understand the external auditors policy and the critical role of the audit committee in ensuring effective internal cont...
Articles
The Theory of Internal Audit: The Purpose-Driven Internal Audit
This article introduces the theory of purpose-driven internal auditing, emphasizing the discipline’s complexity and its ...
Guides
Balance Sheet Reconciliations Guide
Organizations can utilize this guide to assess the validity, correctness and appropriateness of their account balances a...
Subscriber Content
Guides
Control Testing Responsibility Guide
This guide outlines the Sarbanes-Oxley responsibility assignments and testing process for primary manual controls.
Subscriber Content
Articles
2023 Audit Committee Transparency Barometer
Audit Analytics examines disclosure trends related to transparency in audit committee proxy statements over a 10-year pe...
Subscriber Content
Articles
Auditor Changes Roundup: Q3 2023
Audit Analytics looks at the Securities and Exchange Commission audit client gains in the third quarter of 2023.
Subscriber Content
Guides
SOX Training Guide: Remediation Efforts and Needs
We’ve designed this guide to help companies train SOX project teams on how to identify and communicate deficiencies note...
Subscriber Content
Checklists & Questionnaires
Internal Audit Risk Assessment Questionnaire
Identify areas of concern and build next year's audit plan with our internal audit risk assessment questionnaire.
Subscriber Content
Articles
Repeat Adverse ICFR Assessments
Audit Analytics explores how often companies receive multiple adverse ICFR disclosures and what issues continue to go un...
Subscriber Content
Benchmarking Reports
2023 Sarbanes-Oxley Compliance Survey
The results of Protiviti’s 2023 Sarbanes-Oxley Compliance Survey assess SOX internal costs, hours, controls and other tr...
Subscriber Content