This page contains a list of all of the publications available on KnowledgeLeader from the following categories: Articles, Newsletters, Performer Profiles, Protiviti Booklets, Questions & Answers, Regulatory Updates, and Survey Reports. If you would like to explore a specific publication category, please use the links on the left.
The following 1376 items are listed by date.
February 15, 2010
Getting Ready for the IFRS Ripple Effect
The latest chapter of the Open Compliance & Ethics Group’s GRC Illustrated series explains how to start preparing for the transition from U.S. Generally Accepted Accounting Principles to International Financial Reporting Standards.
CONTENT AREA: Articles
TOPICS: Financial Reporting, Audit Committee & Board, Change Management, IFRS
February 15, 2010
Healthcare Revenue Integrity Strategies – Using High Value Revenue Cycle Assessments to Protect and Improve the Bottom Line
Healthcare providers know that every step counts and there is no room for error when securing revenues and reimbursements for their services. However, ensuring revenue integrity can be challenging for these organizations due to numerous industry complexities. The hot spots described within this article are areas in which hospitals are commonly at risk for losing revenue.
CONTENT AREA: Articles
TOPICS: Accounts Receivable, Cash & Treasury, Revenue, Healthcare & Pharmaceuticals Industry, Performance Management/Measurement
February 15, 2010
Implementing a Spreadsheet Control Framework
This section of Protiviti's "Spreadsheet Risk Management: Frequently Asked Questions" addresses common questions focused on implementing a spreadsheet control framework. Topics covered include: What is a spreadsheet control framework and why is it important? What are the typical key components of a spreadsheet control framework? When is a spreadsheet not fit for purpose?
CONTENT AREA: Questions & Answers
TOPICS: IT Controls, IT Strategy, IT Audit, Risk Management & Assessment
February 15, 2010
Role of the Audit Committee
This section of Protiviti's "Guide to The Sarbanes-Oxley Act" addresses common questions focused on the role of the audit committee. Topics covered are: With respect to the financial reporting process and internal control over financial reporting, what is expected of the audit committee? How and when should the audit committee be involved in management’s evaluation process and in the independent public accountant’s attestation process? And, what questions are audit committees asking with respect to the Section 404 evaluation during the first year of compliance?
CONTENT AREA: Questions & Answers
TOPICS: Audit Committee & Board, Sarbanes-Oxley Act, External Auditor, Section 404 - Internal Control Reporting
February 15, 2010
The Enterprise Risk Assessment Process (企业风险评估流程)
“什么是我们最重要的风险？”——这是董事会在执行风险监督时所面临的首要问题。一个有效的企业风险评估流程能够帮助管理层解答这个问题，令其即便在变化莫测的营商环境中仍能做到举棋若定，同时也有助大大增强董事会对管理层的信心。本期通讯的议题是“企业风险评估流程”，文中所列主要事项和问题均为董事会为改进企业风险评估流程所应当考虑的。
CONTENT AREA: Newsletters
TOPICS: Corporate Governance, Audit Committee & Board, Risk Management & Assessment, Enterprise Risk Management, China
February 15, 2010
The Risk Appetite Dialogue
It is evident that risk levels and uncertainty have changed significantly over the last two years. How does this brave new world pair up with a company’s risk appetite? What is an enterprise’s risk appetite? How can management and the board of directors get engaged with respect to risk appetite? Although answers to these and other related questions are elusive, this issue of Board Perspectives: Risk Oversight attempts to provide clarifying responses.
CONTENT AREA: Newsletters
TOPICS: Corporate Governance, Audit Committee & Board, Risk Management & Assessment, Enterprise Risk Management
February 8, 2010
Creating a Library of Critical Spreadsheets
This section of Protiviti's " Spreadsheet Risk Management: Frequently Asked Questions" addresses common questions assessing spreadsheet controls and current risk exposure. Topics covered include: How do we start to identify the potentially critical spreadsheets? Which parts of the organization can have the greatest dependency on critical spreadsheets? And, how can we ensure that we identify all potentially critical spreadsheets?
CONTENT AREA: Questions & Answers
TOPICS: IT Controls, IT Infrastructure, IT Audit, Risk Management & Assessment
February 8, 2010
Role of the Independent Public Accountant
This section of Protiviti's "Guide to The Sarbanes-Oxley Act" addresses common questions focused on the role of the independent public accountant. Topics covered are: When and how should the independent public accountant be involved during management’s annual assessment process? Can the independent public accountant perform any testing on behalf of the audit client? And, can the external auditor use the work of the internal audit function and others for purposes of performing an audit of internal control over financial reporting?
CONTENT AREA: Questions & Answers
TOPICS: Sarbanes-Oxley Act, External Auditor, Internal Audit, Section 404 - Internal Control Reporting, SAS 70
February 8, 2010
SEC Provides Transition Guidance for New Proxy Disclosure Enhancements (证交会就新的委托书信息披露规定提供过渡性指引)
2009年12月22日，美国证券交易委员会(简称“证交会”)发布过渡性指引，说明有关加强委托书和信息披露要求的新规定。生效日期令公司大感困惑，且不清楚在不同情况下的遵守日期。本快报针对以上问题及其他问题，就过渡性指引的内容作出归纳。
CONTENT AREA: Regulatory Updates
TOPICS: Compensation & Benefits, Financial Reporting, Corporate Governance, Audit Committee & Board, Risk Management & Assessment, Reporting/Disclosure, China
February 8, 2010
State of the Pre-IPO Market – Opportunities Ahead
Advice for pre-IPO companies: Run your business as if you were already public. What does that mean? This means that while developing products, increasing revenue and cutting costs remain top priorities, the underlying business and IT processes, policies and internal controls demand similar attention.
CONTENT AREA: Articles
TOPICS: Accounting/Finance, Financial Reporting, Audit Committee & Board, IT Infrastructure, Change Management