Sarbanes-Oxley Act

The following 221 items are listed by Content Data.
Checklists & Questionnaires

Risk Tracking and Exception Reporting Questionnaire

This tool highlights questions organizations should consider for efficiently tracking reports and reporting exceptions.
Subscriber Content
Mon, Oct 5, 2020
Checklists & Questionnaires

Internal Controls Over Financial Reporting (ICFR) Deficiencies Questionnaire

This tool highlights questions to consider for understanding and assessing internal control over financial reporting (IC...
Subscriber Content
Mon, Oct 5, 2020
Audit Reports

Audit Committee Report — Internal Audit Update

This tool contains two sample reports that can be used by auditors for evaluating and improving the audit committee’s in...
Subscriber Content
Mon, Oct 5, 2020
Checklists & Questionnaires

Internal Audit Skills Questionnaire

This sample questionnaire measures an organization’s CPE program and co-sourcing arrangements with respect to the skills...
Subscriber Content
Mon, Sep 21, 2020
Checklists & Questionnaires

Configurable Application Controls Questionnaire

This sample questionnaire uses configuration tools to evaluate and improve an organization's configurable application co...
Subscriber Content
Mon, Aug 24, 2020
Checklists & Questionnaires

Standardized Testing Program Questionnaire

This tool can be used to gain a better understanding of common SOX standardized testing risks and to develop a standard ...
Subscriber Content
Mon, Aug 17, 2020
Checklists & Questionnaires

Spreadsheet Risk Optimization Questionnaire

This questionnaire outlines the process to identify who manages critical spreadsheets within an organization and identif...
Subscriber Content
Mon, Aug 10, 2020
Benchmarking Reports

2020 Sarbanes-Oxley Compliance Survey

The 2020 edition of Protiviti's annual SOX report explains some of the changes SOX compliance practices have faced since...
Subscriber Content
Mon, Jul 20, 2020
Charters

Nominating and Governance Committee Charter

This document contains four samples that provide guidelines for creating a nominating and corporate governance charter.
Subscriber Content
Mon, Jul 6, 2020
Performer Profiles

Occidental Petroleum Corporation: Drilling Down on Data

In this profile, Occidental Vice President of Internal Audit Gary Daugherty describes his team’s first steps to becoming...
Subscriber Content
Mon, Jun 22, 2020
Policies & Procedures

Finance End-User Computing Policy

This document contains two sample policies that provide guidelines and procedures for reviewing an organization’s financ...
Subscriber Content
Mon, Jun 15, 2020
Articles

SOX Risk Assessment in the Time of COVID-19

This article discusses six key considerations a company should take when performing its Sarbanes-Oxley (SOX) risk assess...
Subscriber Content
Mon, May 25, 2020