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Popular the Week of October 1: Business Continuity Capability Maturity Model (CMM) and more!

Posted by Protiviti KnowledgeLeader on Wed, Oct 10, 2018 @ 09:45 AM

This week, we are highlighting the Top 5 Pages on KnowledgeLeader from October 1-5! Take a look at the "best of the best" of our tools that could help you simplify your audit projects.

"" 1. Business Continuity Capability Maturity Model (CMM)

This document focuses on the capability maturity model for the business continuity process.







2. 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. 



"" 3. 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.




4Business Continuity Software Research Report

This audit report focuses on enhancing the business continuity management capability. This sample assesses various business continuity (BC) software solution providers in the global market with the purpose of enhancing the organization’s business continuity management capabilities. 

The objectives and scope of the review included: identifying BC software solution requirements, research and discussions of the BC software market history and the current BC software market; identifying the best potential BC software solution providers; and assessing the best potential BC software solution providers against company requirements.





"" 5. Inventory Policy

This policy outlines guidelines and accounting policies to ensure that inventory is properly controlled and costed, and losses or shortages are prevented. It applies to all inventory items, including raw materials/parts, work in progress, and finished goods and consigned inventory. The procedures focus on inventory valuation, slow moving and excess inventory/reserves, reconciliation of perpetual inventory, physical inventory, consigned inventory, scrap, intercompany transfers, and capitalized cost.

In this sample, inventories are stated at the lower of cost or market. The valuation method for each item of inventory shall remain consistent from one accounting period to the next accounting period.




Topics: KnowledgeLeader tools, weekly top 5

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