Cross Border & Non-US Issues

This article identifies what steps Authorized Institutions (AIs) can take to establish and maintain a strong governance ...

This sample policy establishes guidelines and procedures organizations should follow with respect to the Foreign Corrupt...

This sample contains two work programs that provide general steps organizations can use during a remote site audit.

This article shares insight on Hong Kong’s strong legal foundation for combating money laundering and terrorist finance ...

This article summarizes the potential effect of the U.S.-China trade war and suggests ways to mitigate disruption for U....

This sample audit report outlines the business process related to tax compliance and provides tips to help a Sarbanes-Ox...

This article provides a background on Hong Kong’s rigorous efforts to combat money laundering (ML) and terrorist financi...

This sample report documents an internal audit review of several aspects of a foreign subsidiary, including revenue and ...

This audit program sample assists audit teams reviewing compliance with the Foreign Corrupt Practices Act of 1977.

On May 14, the European Parliament and Council formally adopted the fifth and latest update to the European Union’s anti...

This article explores some of the top risks impacting the World Economic Forum’s (WEF) five global risk categories – eco...

This article outlines some of the sectoral risk assessments in the Hong Kong government’s first Money Laundering and Ter...

This tool provides questions to consider for self-assessment of an international joint venture.

This sample outlines a set of policies and procedures governing the handling of complaints regarding harassment, discrim...

This sample outlines policies regarding discrimination and harassment in the workplace from a non-U.S. perspective.

This program focuses internal auditors on the necessary controls that should be in place to ensure a compliant export ma...

The purpose of this work program is to document general procedures to be followed when embarking upon an audit of an int...

This sample outlines a set of policies and procedures to comply with the requirements of applicable immigration laws.

The primary objective of managing country risk is to protect company investments in foreign markets and sustain acceptab...

The following sample provides an outline of the policies and procedures that an organization must undertake in order to ...

This sample outlines a set of policies and procedures to prevent violation of any and all national and international ant...

This sample outlines a set of policies and procedures for foreign exchange management.

The following sample outlines a set of policies and procedures to ensure worldwide consistency in the area of banking.

This booklet will answer IFRS-related questions to provide guidance regarding the conversion to IFRS.

In this booklet, we answer common questions regarding Schedule 46 and suggest a roadmap to compliance.

This booklet profiles 11 successful international companies undergoing significant changes, such as restructuring, merge...

This booklet examines the challenges and successes of 19 top-performing IA teams.

This issue of The Bulletin considers the issues and the ramifications of transitioning from country-specific GAAP to IFR...

In this booklet, we profile 11 companies that are operating in different industries and countries to provide ERM ideas i...

In this booklet, we profile 16 successful IA functions from companies across the globe and examine common denominators t...

In this issue of The Bulletin, we offer our interpretation of MiFID and broach the most important changes impacting the ...

In this booklet, we detail the IA best practices, processes and strategies being employed at 14 successful companies.

This booklet details the internal audit best practices, processes and strategies being employed at 13 leading multinatio...

Auditors often have the good fortune to go on audit assignments and client meetings throughout the U.S. an...