The following 63 items are listed by Content Data.
Memos
Cash Applications Observations Memo
Review cash applications with a memo to assess control effectiveness, highlight findings, and recommend actions to impro...
Subscriber Content
Memos
Sarbanes-Oxley Spreadsheet Controls Memo
Strengthen Sarbanes‑Oxley Act spreadsheet controls with a memo to manage risks, ensure data accuracy and support reliabl...
Subscriber Content
Memos
Entity-Level Controls Memo
Evaluate entity-level controls with a memo to document governance practices, assess control effectiveness, and ensure st...
Subscriber Content
Memos
Process-Level Documentation Requirements Memo
Define process‑level documentation requirements with a memo to standardize SOX documentation, ensure complete process co...
Subscriber Content
Memos
Sarbanes-Oxley Section 404 Project Conclusion Memo
Conclude Sarbanes-Oxley Section 404 compliance with a project memo to summarize control assessment results, evaluate def...
Subscriber Content
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
Protiviti Booklets
The Updated COSO Internal Control Framework
Apply COSO principles to strengthen internal controls, improve risk management and enhance governance across evolving re...
Subscriber Content
Newsletters
Updated COSO Internal Control Framework: Frequently Asked Questions
Get answers to FAQs on the design and evaluation of the COSO cube. Discover the impact of the updated COSO Internal Cont...
Subscriber Content
Process Flows
SOX Process Flow: High-Level Methodology
Map the SOX process with a high-level flow that defines risks, scopes financial reporting and strengthens Section 404 in...
Subscriber Content
Newsletters
The SEC’s New Guidance on Section 404: What It Means to You
Review eight important decisions that warrant a fresh look by every SEC registrant subject to SOX compliance requirement...
Subscriber Content
Newsletters
Section 404 Compliance: Planning for Next Year
Enhance self-assessment and monitoring capabilities for improved cost-effectiveness and reduced reliance on independent ...
Subscriber Content
Protiviti Booklets
Frequently Asked Questions Regarding Compliance with OMB Circular A-123
Clarify compliance requirements under OMB Circular A‑123 with FAQs on internal controls, risk management and federal rep...
Subscriber Content