KnowledgeLeader Blog

COSO Integrated Control Framework: Important Changes You Need to Know

Posted by Protiviti KnowledgeLeader on Tue, Mar 10, 2020 @ 08:00 AM

 

In January 2013, the updated version of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) Integrated Internal Control Framework went into effect (https://www.coso.org/). If you’re wondering what this model is, you probably work for a privately held corporation or a non-profit or are very new to internal audit.

 

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Topics: Compliance, COSO, Internal Controls, Risk Assessment, Entity-Level Control

Disclosure Controls and Procedures: Key Facts You Need to Know

Posted by Protiviti KnowledgeLeader on Thu, Feb 27, 2020 @ 03:37 PM

The SEC introduced “disclosure controls and procedures” as a new term in its initial August 29, 2002, release following the enactment of Sarbanes-Oxley.

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Topics: Internal Controls, Entity-Level Control, Sarbanes-Oxley Act, Financial Reporting, Section 302 - Executive Certs.

A Guide to Self-Assessment Value Proposition

Posted by Protiviti KnowledgeLeader on Mon, Oct 02, 2017 @ 06:40 AM

Self-assessment is a process through which an organization utilizes its internal knowledge to identify and assess uncertainties and the extent to which current practices are sufficient and appropriate to manage and achieve strategic objectives. Self-assessment drives the "tone at the top" down to process owners.

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Topics: Internal Audit, Internal Controls, Entity-Level Control, Self-Assessment

Internal Audit Staffing and Audit Plan Report

Posted by Sharise Cruz on Tue, Jun 02, 2015 @ 08:01 AM

Each month, we'll be giving our social media followers special access to download one of our most popular recently published tools. 

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Topics: Entity-Level Control, Audit Planning, Sarbanes-Oxley Act

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