The following 573 items are listed by Content Data.
Articles
Why Auditors Rarely Find Fraud
In this article, Protiviti Director Anthony Hodgkinson describes some of the reasons auditors rarely find fraud and offe...
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Audit Reports
Internal Audit Activity Report: External Quality Assessment
This audit report sample focuses on the external quality assessment review (QAR) conducted for a company’s internal audi...
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Checklists & Questionnaires
Inventory Management Process Controls Questionnaire
This sample questionnaire includes a list of items to consider when reviewing an organization’s inventory management pro...
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Checklists & Questionnaires
IFRS Questionnaire
What is IFRS? This questionnaire defines the term and considers the issues and ramifications of transitioning from count...
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Checklists & Questionnaires
Revenue Process Controls Questionnaire
This sample questionnaire includes a list of items to consider when reviewing an organization’s revenue process controls...
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Checklists & Questionnaires
Exception Evaluation Questionnaire: Individual Process/Transaction-Level Controls
This sample questionnaire can be used to document and analyze exceptions identified during individual process/transactio...
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Checklists & Questionnaires
Expenditure Process Controls Questionnaire
This sample questionnaire includes a list of items to consider when reviewing an organization's expenditure process cont...
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Checklists & Questionnaires
Fixed Assets Process Controls Questionnaire
This sample questionnaire includes a list of items to consider when reviewing an organization’s fixed asset process cont...
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Articles
Cyber Risk Assessment: Moving Past the ‘‘Heat Map Trap’’
In this article, Protiviti Associate Director Vince Dasta offers a clear path to implementing a risk assessment program ...
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Checklists & Questionnaires
Entity-Level Control Environment Questionnaire
This questionnaire template provides a number of COSO elements and the related control objectives for entity-level contr...
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Checklists & Questionnaires
Financial Close Process Questionnaire: Generate Financial Statements and Disclosures
This questionnaire focuses on the financial close process, specifically generating financial statements and related disc...
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Articles
Managing Risk in an Agile Organization
This article shares Protiviti’s perspective and philosophy on establishing leading practices for ensuring that risk mana...
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