COSO

The following 59 items are listed by Content Data.
Guides

Enterprise Risk Management Summary Approach Guide

This tool contains three guides that focus on the infrastructure, foundational concepts and implementation of the enterp...
Subscriber Content
Mon, Jul 4, 2022
Guides

Auditing the Enterprise Risk Management (ERM) Process Guide

In this tool, we’ve compiled a guide that includes a systematic, disciplined approach to evaluating and improving the ef...
Subscriber Content
Mon, Sep 20, 2021
Requests for Proposals - RFPs

Request for Proposal: Sarbanes-Oxley Section 404 Implementation

This request for proposal (RFP) sample can be used by organizations seeking a qualified service provider to implement a ...
Subscriber Content
Mon, Aug 23, 2021
Charters

Quality Assurance Function Charter

This sample establishes guidelines and responsibilities for creating a quality assurance function charter.
Subscriber Content
Mon, Aug 2, 2021
Audit Reports

Entity-Level Controls Assessment Report

This document contains two sample audit reports that can be used to document management’s assessment of internal control...
Subscriber Content
Mon, Nov 16, 2020
Audit Programs

Monitoring Entity-Level Controls Audit Work Program

This document contains two sample programs that include general steps organizations can use when performing an entity-le...
Subscriber Content
Mon, Sep 14, 2020
Checklists & Questionnaires

Enterprise Risk Management (ERM) Integration Strategy Questionnaire

This tool provides questions organizations should consider when implementing an enterprise risk management (ERM) strateg...
Subscriber Content
Mon, May 4, 2020
Audit Reports

IT Compliance Review Report

This sample audit report can be used to review and better understand an organization’s IT compliance process.
Subscriber Content
Mon, Jan 13, 2020
Methodologies & Models

Protiviti's Sarbanes-Oxley Section 404 Compliance Initiatives Methodology

This tool provides an overview of an organization’s Sarbanes-Oxley (SOX) Section 404 compliance process and illustrates ...
Subscriber Content
Mon, Dec 30, 2019
Checklists & Questionnaires

IT General Controls Questionnaire

This sample questionnaire provides several COBIT areas and related control objectives for each IT general control.
Subscriber Content
Mon, Aug 12, 2019
Checklists & Questionnaires

Entity-Level Controls Fraud Questionnaire

This sample includes a list of questions to consider while checking an organization’s entity-level controls for fraud.
Subscriber Content
Mon, Aug 5, 2019
Checklists & Questionnaires

Entity-Level Control Environment Questionnaire

This questionnaire template provides a number of COSO elements and the related control objectives for entity-level contr...
Subscriber Content
Mon, Jun 17, 2019
Checklists & Questionnaires

Entity-Level Controls Information and Communication Questionnaire

This questionnaire template provides a number of COSO elements and their related control objectives for entity-level con...
Subscriber Content
Mon, May 27, 2019
Checklists & Questionnaires

Entity-Level Controls Risk Assessment Questionnaire

The objective of this questionnaire is to assess a number of COSO elements and the related objectives for entity-level c...
Subscriber Content
Mon, May 27, 2019
Checklists & Questionnaires

Entity-Level Controls Monitoring Questionnaire

Monitoring is a process that assesses the quality of the entity's internal control performance over time. This template ...
Subscriber Content
Mon, May 13, 2019
Newsletters

Getting the Most from the Board-Management Risk Appetite Dialogue

This issue of Board Perspectives offers both directors and senior executives useful insights that are consistent with th...
Subscriber Content
Mon, Oct 29, 2018
Articles

Business World Complexity Requires Sophisticated Enterprise Risk Management: So How Do You Get There?

In this article, Protiviti’s Emma Marcandalli answers some of the fundamental enterprise management (ERM) questions pose...
Subscriber Content
Mon, Aug 20, 2018
Articles

Transitioning Risk Management to the Digital Age

More needs to be done to elevate risk management to help organizations face the dynamic realities of the 21st century an...
Subscriber Content
Mon, Jul 2, 2018
Newsletters

A Risk-Informed Approach to Enterprise Risk Management

In this latest installment of The Bulletin, we explore the ERM topic once again — this time examining how a “risk-inform...
Subscriber Content
Mon, Apr 2, 2018
Audit Reports

Controls Monitoring Quarterly Assessment Report

This sample report details an internal audit department’s quarterly assessment of ongoing controls monitoring processes....
Subscriber Content
Mon, Jan 1, 2018
Guides

Assessing Risks and Internal Controls Guide

This presentation was developed to help with training process owners to assess risks and take responsibility for managin...
Subscriber Content
Mon, Nov 6, 2017
Newsletters

Time to Take a Fresh Look at ERM

This article discusses key questions organizations should ask themselves when implementing ERM, outlines critical aspect...
Subscriber Content
Mon, Oct 9, 2017
Newsletters

So, You've Implemented ERM? Take Another Look

This newsletter outlines what’s new in the updated COSO ERM framework and expectations going forward.
Subscriber Content
Mon, Oct 2, 2017
Policies & Procedures

Sarbanes-Oxley Section 404 Management Testing Plan Policy

This sample policy helps to summarize management’s approach to plan, organize, execute, document and support its assessm...
Subscriber Content
Mon, Sep 11, 2017
Audit Reports

Entity-Level Risk Assessment Audit Report

This sample IT risk assessment audit report presents findings from an entity-level risk analysis review.
Subscriber Content
Mon, Jul 10, 2017
Sarbanes-Oxley CPE Courses

Using the COSO Internal Control Integrated Framework for Sarbanes-Oxley Compliance (KLplus CPE Course)

This basic-level course introduces COSO and the COSO Internal Control Integrated Framework and its five components.
Mon, Apr 17, 2017
Internal Audit CPE Courses

Overview of the COSO Internal Control - Integrated Framework (KLplus CPE Course)

The objective of this course is to provide an overview of the Framework and to explain how it is applied at the entity a...
Mon, Apr 3, 2017
Audit Programs

Risk Assessment Audit Work Program

This sample work program assesses and validates key controls in place for the risk assessment component of the COSO fram...
Subscriber Content
Mon, Mar 13, 2017
Newsletters

COSO ERM: What It Means to the Board

This issue of Board Perspectives summarizes five significant takeaways from the new COSO ERM framework.
Subscriber Content
Mon, Jul 4, 2016
Newsletters

Updated COSO ERM Framework: What's New?

This issue of The Bulletin discusses why the COSO ERM Framework needed to be updated and how the focus is now on what is...
Subscriber Content
Mon, Jun 20, 2016
Memos

Entity-Level Controls Memo

This memo outlines a process for reviewing entity-level controls.
Subscriber Content
Mon, Apr 4, 2016
Memos

Sarbanes-Oxley Testing Strategy Memo

This memo documents a company's high-level testing strategy for Sarbanes-Oxley compliance.
Subscriber Content
Mon, Mar 7, 2016
Memos

Sarbanes-Oxley Section 404 Project Conclusion Memo

This memo documents an organization’s approach to Sarbanes-Oxley Section 404 compliance and concluding results from the ...
Subscriber Content
Mon, Feb 29, 2016
Newsletters

COSO 2013: What Have We Learned?

This issue of Board Perspectives: Risk Oversight outlines important lessons for board members to consider as directors e...
Subscriber Content
Mon, Feb 15, 2016
Newsletters

Top 10 Lessons Learned From Implementing COSO 2013

In this issue of The Bulletin, we share 10 lessons learned from COSO 2013 successful implementations from a variety of s...
Subscriber Content
Mon, Apr 27, 2015
Newsletters

Effective Use of Executive Sessions When Overseeing Risk

This issue of Board Perspectives: Risk Oversight focuses on how to use executive sessions as part of the board of direct...
Subscriber Content
Mon, Dec 8, 2014
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
Mon, Aug 11, 2014
Audit Programs

Information and Communication Audit Work Program

The purpose of this audit work program is to assess, at a high level, and validate key controls in place for the informa...
Subscriber Content
Mon, Jul 28, 2014
Audit Programs

Controls Monitoring Audit Work Program

This sample work program provides steps to perform a quarterly assessment of management’s monitoring of company-level co...
Subscriber Content
Mon, May 26, 2014
Protiviti Booklets

The Updated COSO Internal Control Framework

In this booklet, we address various questions regarding the New Framework from COSO, including the reasons why it was up...
Subscriber Content
Mon, Apr 28, 2014
Protiviti Booklets

The Updated COSO Internal Control Framework FAQ: Table of Contents

This table of contents and FAQ list is a reference for the Updated COSO Internal Control Framework FAQ.
Subscriber Content
Mon, Apr 28, 2014
Protiviti Booklets

How COSO Frameworks Improve Organizational Performance and Governance

This booklet illustrates how the enterprise risk management (ERM) framework and the new internal control framework can e...
Subscriber Content
Mon, Feb 24, 2014
Newsletters

Setting the 2014 Audit Committee Agenda

This issue of The Bulletin offers 10 major challenges that companies will face over the next 12 months when setting thei...
Subscriber Content
Mon, Dec 16, 2013
Guides

COSO Internal Controls Guide: Integrated Framework

COSO's 2013 Internal Control–Integrated Framework (Framework) is expected to help organizations design and implement int...
Subscriber Content
Mon, Aug 26, 2013
Newsletters

Updated COSO Internal Control Framework: Frequently Asked Questions

In this issue of The Bulletin, we address various questions regarding the new COSO framework.
Subscriber Content
Mon, May 27, 2013
Guides

Internal Controls Sustainability Training Guide

This sample guide focuses on building a sustainable internal control process.
Subscriber Content
Mon, Feb 25, 2013
Audit Programs

Capital Projects Audit Work Program

This work program focuses on the capital projects process, such as identifying and prioritizing risks, evaluating intern...
Subscriber Content
Mon, Aug 15, 2011
Newsletters

The Current State of Board Risk Oversight

To develop deeper knowledge of the risk oversight process, the Committee of Sponsoring Organizations of the Treadway Com...
Subscriber Content
Mon, Jan 3, 2011
Newsletters

Setting the 2006 Audit Committee Agenda

This issue of The Bulletin provides eight agenda items for audit committees to consider regarding matters in the upcomin...
Subscriber Content
Mon, Aug 7, 2006
Newsletters

Enterprise Risk Management: Practical Implementation Advice

What leaves many cold on the subject of ERM is the inability to quickly grasp what it is. This issue of The Bulletin add...
Subscriber Content
Mon, Feb 27, 2006
Blog

COSO ERM Framework: Key Facts You Need to Know

When initiating the project to update its enterprise risk management (ERM) framework, COSO saw opportunitie...
Sun, Feb 19, 2017
Blog

COSO Integrated Control Framework: Important Changes You Need to Know

In January 2013, the updated version of the Committee of Sponsoring Organizations of the Treadway Commissi...
Mon, Mar 9, 2020
Blog

COSO: Step Up Your ERM, Integrated and Internal Controls

COSO is a framework used by businesses to establish a set of internal controls for integration into their b...
Thu, Jul 28, 2022
Blog

Enterprise Risk Management: How to Effectively Raise the Bar

Everyone talks about the need for good risk management programs, but nobody seems to know how to audit them...
Mon, Mar 9, 2020
Blog

Five Components of the COSO Framework You Need to Know

WHAT DOES COSO STAND FOR? In 1992, the Committee of Sponsoring Organizations of the Treadway Commission...
Wed, Mar 11, 2020
Blog

How to Define Risk Management Goals and Objectives in Your Organization

Risk oversight and risk management are high priorities on the agenda of most organizations. Here are popul...
Sun, Feb 12, 2017
Blog

How to Identify Important Components of SOC Report Evaluation

There are distinct differences between SOC 1 and SOC 2 reports, but these reports also certainly overlap. ...
Mon, Jan 27, 2020
Blog

Second Line of Defense: What Needs to Be Present

What is the Second Line of Defense? Essential to effective risk management, the lines-of-defense model is ...
Thu, May 2, 2019
Blog

Segregation of Duties: Key Facts You Need to Know

Segregation of duties (SoDs) is an important concept to internal control frameworks, financial reporting an...
Thu, Mar 19, 2020