Fraud

The following 200 items are listed by Content Data.
Policies & Procedures

Injury and Illness Prevention Policy

The following sample outlines a set of policies and procedures for protecting the safety and health of the employees at ...
Mon, Dec 4, 2023
Policies & Procedures

Insider Trading Policy

The guidelines and procedures included in this policy sample can be used for insider trading.
Mon, Dec 4, 2023
Checklists & Questionnaires

Credit Card Fraud Risk Questionnaire

Focus on these questions to learn more about the organization’s management and monitoring of credit card fraud risk.
Mon, Nov 20, 2023
Benchmarking Reports

Five Focal Points for Future-Ready CFOs

CFOs should consider these five insights and actions from Protiviti’s 2023 Global Finance Trends Survey Report.
Mon, Nov 20, 2023
Policies & Procedures

Information Technology Policy: Role-Based User Management

This sample policy ensures that there are additional controls in place to detect errors and safeguard company computers ...
Mon, Nov 20, 2023
Articles

The Future Is Digital but Fraud, Volatility Could Cripple Crypto, Says Allianz Trade Executive

Allianz Trade Head of Digital Partnerships Aaron Lindstrom and Protiviti’s Joe Kornik discuss the end of cash, digital p...
Mon, Oct 23, 2023
Policies & Procedures

Grievance Policy

This sample outlines a set of procedures to follow for employees to file grievances and the related resolution process.
Mon, Oct 16, 2023
Guides

Segregation of Duties and Logical Access Guide

This guide can be used by auditors looking to better understand segregation of duties (SOD) processes and best practices...
Mon, Sep 18, 2023
Policies & Procedures

Finance Code of Conduct Policy

This sample policy serves as a code of conduct specific to senior financial officers of a company with the purpose of do...
Mon, Aug 21, 2023
Regulatory Updates

PCAOB Issues Staff Update and Preview of 2022 Inspection Observations

This Flash Report highlights troubling trends in inspection results and sheds light on the PCAOB’s current areas of insp...
Mon, Aug 14, 2023
Guides

Risk Culture Guide

This guide provides auditors with a comprehensive breakdown of the enterprise risk management (ERM) process and risk cul...
Mon, Aug 14, 2023
Audit Programs

Integrity and Ethical Values Audit Work Program

The two sample audit program templates included in this document can be used by organizations to ensure a commitment to ...
Mon, Aug 7, 2023