Internal Controls

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...
Subscriber Content
Mon, Jul 15, 2019
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...
Subscriber Content
Mon, Jul 8, 2019
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...
Subscriber Content
Mon, Jul 8, 2019
Checklists & Questionnaires

IFRS Questionnaire

What is IFRS? This questionnaire defines the term and considers the issues and ramifications of transitioning from count...
Subscriber Content
Mon, Jul 1, 2019
Checklists & Questionnaires

Revenue Process Controls Questionnaire

This sample questionnaire includes a list of items to consider when reviewing an organization’s revenue process controls...
Subscriber Content
Mon, Jul 1, 2019
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...
Subscriber Content
Mon, Jun 24, 2019
Checklists & Questionnaires

Expenditure Process Controls Questionnaire

This sample questionnaire includes a list of items to consider when reviewing an organization's expenditure process cont...
Subscriber Content
Mon, Jun 24, 2019
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...
Subscriber Content
Mon, Jun 24, 2019
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 ...
Subscriber Content
Mon, Jun 17, 2019
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...
Subscriber Content
Mon, Jun 17, 2019
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...
Subscriber Content
Mon, Jun 17, 2019
Articles

Managing Risk in an Agile Organization

This article shares Protiviti’s perspective and philosophy on establishing leading practices for ensuring that risk mana...
Subscriber Content
Mon, Jun 17, 2019