Internal Controls

The following 557 items are listed by Content Data.

Performer Profiles

Salesforce: V2MOM and Setting a Vision for Salesforce Audit

In this profile, Art Perez, senior vice president and audit executive at Salesforce, explains the V2MOM planning process...
Subscriber Content
Mon, Feb 22, 2021
Policies & Procedures

System Software Development Policy

This template can be used to record a company’s system software development policy and requirements and the responsibili...
Subscriber Content
Mon, Feb 8, 2021
Policies & Procedures

IT Auditing and Logging Standard Policy

The purpose of this auditing and logging standard is to ensure that all company systems are auditable and that proper pr...
Subscriber Content
Mon, Feb 8, 2021
Articles

Remediating Internal Control Weaknesses During a Pandemic

As 2020 ends and many public companies are preparing annual financial statements, Audit Analytics examines the companies...
Subscriber Content
Mon, Feb 1, 2021
Articles

SOX Compliance Under COVID-19: The Show Must Go On (Part 2)

Part two of this two-part discussion addresses some of the questions asked during Protiviti’s recent webinar on maintain...
Subscriber Content
Mon, Feb 1, 2021
Articles

SOX Compliance Under COVID-19: The Show Must Go On (Part 1)

Part one of this two-part discussion uncovers the challenges of maintaining the full rigor of internal control requireme...
Subscriber Content
Mon, Dec 21, 2020
Checklists & Questionnaires

Evaluation of Control Deficiencies Questionnaire

This sample questionnaire can be used by auditors to efficiently assess and classify an organization’s control deficienc...
Subscriber Content
Mon, Dec 14, 2020
Articles

SOX 404 Disclosures: A Sixteen-Year Review

Audit Analytics examines the trends in Section 404 disclosures over a sixteen-year period, considering both auditor atte...
Subscriber Content
Mon, Dec 7, 2020
Checklists & Questionnaires

​Internal Control Structure Validation Questionnaire

This tool features questions to consider for verifying an organization’s internal controls over financial reporting (ICF...
Subscriber Content
Mon, Dec 7, 2020
Checklists & Questionnaires

Compliance Efficiencies Questionnaire

This tool contains technology-based questions to consider for evaluating and improving an organization’s enterprise risk...
Subscriber Content
Mon, Nov 30, 2020
Audit Reports

Entity-Level Controls Assessment Report

This document contains two sample audit reports that can be used to document management’s assessment of internal control...
Subscriber Content
Mon, Nov 16, 2020
Audit Reports

Executive Report on Internal Controls

This tool contains two samples that provide specific guidance internal audit can use when reporting on the state of inte...
Subscriber Content
Mon, Nov 2, 2020