Internal Controls

The following 553 items are listed by Content Data.

Process Flows

Procurement, Disbursement and Accounts Payable Process Flow

This sample process flow focuses on the procurement, disbursement and accounts payable processes.
Subscriber Content
Mon, Apr 27, 2015
Process Flows

Stock Options Process Flow

This document can be used as a general guide to understand and review the stock options process.
Subscriber Content
Mon, Mar 23, 2015
Newsletters

Effective Use of Executive Sessions When Overseeing Risk

This issue of Board Perspectives: Risk Oversight focuses on how to use executive sessions as part of the board of direct...
Subscriber Content
Mon, Dec 8, 2014
Process Flows

Close the Books Process Flow: Accounts Payable, Accounts Receivable, Payroll and Sales Tax

This sample process flow shows the close-the-books process organized by day-to-day activities.
Subscriber Content
Mon, Nov 3, 2014
Newsletters

COSO 2013: Why Should You Care?

This issue of Board Perspectives: Risk Oversight outlines six reasons why board members should care about the updated CO...
Subscriber Content
Mon, Aug 11, 2014
Protiviti Booklets

The Updated COSO Internal Control Framework

In this booklet, we address various questions regarding the New Framework from COSO, including the reasons why it was up...
Subscriber Content
Mon, Apr 28, 2014
Process Flows

Self-Assessment Process Flow – High-Level Overview

This sample process slow provides a high-level overview of the control self-assessment process, focusing on identifying ...
Subscriber Content
Mon, Mar 10, 2014
Protiviti Booklets

How COSO Frameworks Improve Organizational Performance and Governance

This booklet illustrates how the enterprise risk management (ERM) framework and the new internal control framework can e...
Subscriber Content
Mon, Feb 24, 2014
Checklists & Questionnaires

Self-Assessment Process Questionnaire: Process Owner Accountability

This questionnaire provides a format to evaluate current self-assessment practices and identify areas for improvement.
Subscriber Content
Mon, Jun 10, 2013
Newsletters

Setting the 2013 Audit Committee Agenda

This issue of The Bulletin provides observations and ideas for consideration by boards of directors and their audit comm...
Subscriber Content
Mon, Dec 31, 2012
Protiviti Booklets

Guide to the Sarbanes-Oxley Act: IT Risks and Controls

In this booklet, we provide guidance to Section 404 compliance project teams on the consideration of information technol...
Subscriber Content
Mon, Dec 17, 2012
Blog

How to Mitigate Risks Using Effective Business Continuity Planning

Thorough business continuity plans help organizations minimize the risks of a disaster and restore vital bu...
Mon, Dec 3, 2012