Internal Controls

The following 557 items are listed by Content Data.

Process Flows

Contract Management Process Flow

Contract management consists of the steps taken to request and approve consulting, royalty and other service contracts. ...
Subscriber Content
Mon, Jun 22, 2015
Process Flows

Order Entry, Billing and Shipping Process Flow

There are many steps involved from the time a customer places an order to the time their order is delivered to them. To ...
Subscriber Content
Mon, Jun 15, 2015
Newsletters

Briefing the Board on IT Matters

In this issue of Board Perspectives: Risk Oversight, we outline three contexts for conducting IT briefings with the boar...
Subscriber Content
Mon, May 11, 2015
Process Flows

Vehicle Production, Planning and Scheduling Process Flow

This process flow focuses on vehicle production, planning and scheduling.
Subscriber Content
Mon, May 11, 2015
Newsletters

Top 10 Lessons Learned From Implementing COSO 2013

In this issue of The Bulletin, we share 10 lessons learned from COSO 2013 successful implementations from a variety of s...
Subscriber Content
Mon, Apr 27, 2015
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