External Auditor

In this booklet, we answer questions about complying with OMB Circular A-123.

This issue of The Bulletin considers the issues and the ramifications of transitioning from country-specific GAAP to IFR...

This booklet is designed to be a resource that internal audit professionals can refer to regularly in their jobs.

This issue of The Bulletin provides observations and ideas for board members to consider as they get through the trying ...

This is a sample self-assessment questionnaire for audit committees to use when evaluating the scope of their responsibi...

Good business leaders are aware that the world is changing–dramatically. This questionnaire is for executive management,...

This memo documents a company's high-level testing strategy for Sarbanes-Oxley compliance.

This memo documents instructions for reviewing and testing a company's internal control environment.

This Sarbanes-Oxley process memo informs and prepares business process control managers to engage in “walkthrough” discu...

This process flow focuses on the annual reporting on Form 10-K and quarterly reporting on Form 10-Q.

This sample document sets out policies and procedures for the external audit of a company.

Since the PCAOB began publishing inspection reports on external auditors, Protiviti has been measuring the effect of tho...