KnowledgeLeader Blog

Popular This Week: Segregation of Duties and Logical Access Guide and more!

Posted by Protiviti KnowledgeLeader on Wed, Oct 17, 2018 @ 09:16 AM

This week, we are highlighting the Top 5 Pages on KnowledgeLeader from October 8-12! Take a look at the "best of the best" of our tools that could help you simplify your audit projects.

"" 1. Segregation of Duties and Logical Access Guide

This sample explains the concept of segregation of duties (SOD), including its types, importance, risks, and the role of internal audit/management/external audit. It also includes a sample segregation of duties maturity model that can be customized to your organization.




2. Entity-Level Assessment Report

This sample report assists in documenting a management’s assessment of the Committee of Sponsoring Organizations (COSO) internal control components – control environment, risk assessment, control activities, information and communication and monitoring – at the entity-level. It reports the results of the survey and work performed to assess the effectiveness of each COSO component.



3. AR and Cash Application Process Flow

This document can be used as a general guide to understand and review the AR and cash application process. Organizations should continuously update and monitor the processes included in this document to ensure that they accurately reflect business operations. This process flow focuses on the AR and cash application process and outlines steps such as: setting up new customer accounts; receiving customer payments; entering payments; and more.



4. Accounts Payable RCM

A successful risk management strategy requires a strong internal control environment. The RCM format emphasizes that strong and risk-oriented internal control environments are often optimized with automated/manual controls, depending on the situation. 

This document outlines risks and controls common to the 5.2.1 Process Accounts Payable process in a risk control matrix (RCM) format. 


5. IT Infrastructure Control Deficiency Decision Questionnaire

This sample helps to determine the severity of any deficiencies cited during the control testing process.

The results of this questionnaire should be used to complete the Sarbanes-Oxley (SOX) Control Deficiency Assessment Form. Deficiencies rated as inconsequential will be reviewed by the project management office (PMO) for reasonableness based on the information provided on the SOX Control Deficiency Assessment Form. Those determined by information technology (IT) management to be potential significant deficiencies/material weaknesses will undergo a separate review process by the PMO and management to determine how these deficiencies should be categorized.



Topics: KnowledgeLeader tools, weekly top 5

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