Cross Border & Non-US Issues

The following 34 items are listed by Content Data.
Articles

Bank Culture Reform in Hong Kong

This article identifies what steps Authorized Institutions (AIs) can take to establish and maintain a strong governance ...
Subscriber Content
Mon, Dec 7, 2020
Policies & Procedures

Foreign Corrupt Practices Act Policy

This sample policy establishes guidelines and procedures organizations should follow with respect to the Foreign Corrupt...
Subscriber Content
Mon, Aug 17, 2020
Audit Programs

Remote Site Visit Audit Work Program

This sample contains two work programs that provide general steps organizations can use during a remote site audit.
Subscriber Content
Mon, May 18, 2020
Articles

Hong Kong Rated ‘‘Compliant’’ by Financial Action Task Force but Room for Improvement Remains

This article shares insight on Hong Kong’s strong legal foundation for combating money laundering and terrorist finance ...
Subscriber Content
Mon, Nov 4, 2019
Articles

The U.S.-China Trade War: What It Means for Manufacturers

This article summarizes the potential effect of the U.S.-China trade war and suggests ways to mitigate disruption for U....
Subscriber Content
Mon, Oct 14, 2019
Audit Reports

Tax Compliance Process Report

This sample audit report outlines the business process related to tax compliance and provides tips to help a Sarbanes-Ox...
Subscriber Content
Mon, Sep 16, 2019
Articles

Financial Action Task Force Set to Rate Hong Kong “Compliant” in Anti-Money Laundering Evaluation

This article provides a background on Hong Kong’s rigorous efforts to combat money laundering (ML) and terrorist financi...
Subscriber Content
Mon, Aug 26, 2019
Audit Reports

Foreign Subsidiary Review Audit Report

This sample report documents an internal audit review of several aspects of a foreign subsidiary, including revenue and ...
Subscriber Content
Mon, Apr 15, 2019
Audit Programs

Foreign Corrupt Practices Act (FCPA) Audit Work Program

This audit program sample assists audit teams reviewing compliance with the Foreign Corrupt Practices Act of 1977.
Subscriber Content
Mon, Mar 25, 2019
Articles

How to Prepare for the New EU AML Directive (5AMLD)

On May 14, the European Parliament and Council formally adopted the fifth and latest update to the European Union’s anti...
Subscriber Content
Mon, Dec 17, 2018
Articles

Reality Check: Global Risks, Unexpected Opportunities on the Rise

This article explores some of the top risks impacting the World Economic Forum’s (WEF) five global risk categories – eco...
Subscriber Content
Mon, Dec 3, 2018
Articles

Hong Kong Issues Its First Money Laundering and Terrorist Financing Risk Assessment Report

This article outlines some of the sectoral risk assessments in the Hong Kong government’s first Money Laundering and Ter...
Subscriber Content
Mon, Sep 24, 2018
Checklists & Questionnaires

International Joint Venture Self-Assessment Checklist

This tool provides questions to consider for self-assessment of an international joint venture.
Subscriber Content
Mon, May 7, 2018
Policies & Procedures

Complaint Handling Policy and Procedures (Non-U.S.)

This sample outlines a set of policies and procedures governing the handling of complaints regarding harassment, discrim...
Subscriber Content
Mon, Jul 10, 2017
Policies & Procedures

Harassment and Discrimination Policy (Non-U.S.)

This sample outlines policies regarding discrimination and harassment in the workplace from a non-U.S. perspective.
Subscriber Content
Mon, Jul 10, 2017
Audit Programs

Export Compliance Audit Work Program

This program focuses internal auditors on the necessary controls that should be in place to ensure a compliant export ma...
Subscriber Content
Mon, Feb 13, 2017
Audit Programs

International Site Visit Audit Work Program

The purpose of this work program is to document general procedures to be followed when embarking upon an audit of an int...
Subscriber Content
Mon, Dec 14, 2015
Policies & Procedures

Immigration Policy (United States)

This sample outlines a set of policies and procedures to comply with the requirements of applicable immigration laws.
Subscriber Content
Mon, Aug 3, 2015
Newsletters

Managing Country Risk

The primary objective of managing country risk is to protect company investments in foreign markets and sustain acceptab...
Subscriber Content
Mon, Aug 12, 2013
Policies & Procedures

ISO 9000 Certification Policy

The following sample provides an outline of the policies and procedures that an organization must undertake in order to ...
Subscriber Content
Mon, Oct 29, 2012
Policies & Procedures

Anti-Bribery Compliance Program Policy

This sample outlines a set of policies and procedures to prevent violation of any and all national and international ant...
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures

Foreign Exchange Management Policy

This sample outlines a set of policies and procedures for foreign exchange management.
Subscriber Content
Mon, Jul 25, 2011
Policies & Procedures

Banking Policy

The following sample outlines a set of policies and procedures to ensure worldwide consistency in the area of banking.
Subscriber Content
Mon, Feb 28, 2011
Protiviti Booklets

Guide to International Financial Reporting Standards

This booklet will answer IFRS-related questions to provide guidance regarding the conversion to IFRS.
Subscriber Content
Mon, Jul 26, 2010
Protiviti Booklets

Assessing New Rules Regarding the Personal Obligation of Senior Accounting Officers of Large Companies

In this booklet, we answer common questions regarding Schedule 46 and suggest a roadmap to compliance.
Subscriber Content
Mon, May 17, 2010
Protiviti Booklets

Internal Auditing Around the World: Volume 5

This booklet profiles 11 successful international companies undergoing significant changes, such as restructuring, merge...
Subscriber Content
Mon, Sep 14, 2009
Protiviti Booklets

Internal Auditing Around the World: Volume 4

This booklet examines the challenges and successes of 19 top-performing IA teams.
Subscriber Content
Mon, Jul 7, 2008
Newsletters

IFRS or Country-Specific GAAP: Who’s on First

This issue of The Bulletin considers the issues and the ramifications of transitioning from country-specific GAAP to IFR...
Subscriber Content
Mon, Mar 10, 2008
Protiviti Booklets

Enterprise Risk Management in Practice

In this booklet, we profile 11 companies that are operating in different industries and countries to provide ERM ideas i...
Subscriber Content
Mon, Oct 22, 2007
Protiviti Booklets

Internal Auditing Around the World: Volume 3

In this booklet, we profile 16 successful IA functions from companies across the globe and examine common denominators t...
Subscriber Content
Mon, Jul 9, 2007
Newsletters

Markets in Financial Instruments Directive

In this issue of The Bulletin, we offer our interpretation of MiFID and broach the most important changes impacting the ...
Subscriber Content
Mon, Jul 9, 2007
Protiviti Booklets

Internal Auditing Around the World: Volume 2

In this booklet, we detail the IA best practices, processes and strategies being employed at 14 successful companies.
Subscriber Content
Mon, Jun 19, 2006
Protiviti Booklets

Internal Auditing Around the World: Volume 1

This booklet details the internal audit best practices, processes and strategies being employed at 13 leading multinatio...
Subscriber Content
Mon, Jul 18, 2005
Blog

Important Things You Need to Know When Traveling for Audits

Auditors often have the good fortune to go on audit assignments and client meetings throughout the U.S. an...
Mon, Mar 9, 2020