Fraud

CFOs should consider these five insights and actions from Protiviti’s 2023 Global Finance Trends Survey Report.

This sample policy ensures that there are additional controls in place to detect errors and safeguard company computers ...

Allianz Trade Head of Digital Partnerships Aaron Lindstrom and Protiviti’s Joe Kornik discuss the end of cash, digital p...

This sample outlines a set of procedures to follow for employees to file grievances and the related resolution process.

This guide can be used by auditors looking to better understand segregation of duties (SOD) processes and best practices...

This sample policy serves as a code of conduct specific to senior financial officers of a company with the purpose of do...

This Flash Report highlights troubling trends in inspection results and sheds light on the PCAOB’s current areas of insp...

This guide provides auditors with a comprehensive breakdown of the enterprise risk management (ERM) process and risk cul...

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

This sample policy ensures that all controlled and identified materials used in operations are properly managed to compl...

This policy outlines a set of procedures for employment of related people in order to maintain an atmosphere of fair and...

The sample policy provides an effective problem-solving and dispute resolution process which every employee can utilize ...