Control Self-Assessment Questionnaire: COSO
This questionnaire can be used to assess an organization’s use of the COSO framework.
IT Risk Assessment: The Big Picture
As organizations plan for next year, it’s logical to regard the IT risk assessment as a critical component that should be reviewed through the audit function.
Compliance Week Article
Answering Some Common Questions About the New Revenue Standard
Now that companies and audit firms have had time to digest the new accounting standard for revenue recognition, common questions have emerged.
Taylor & Francis Article
Demystifying Disclosure Controls: Understanding Them to Effectively Leverage Toward Objectives
While this article tackles disclosure controls mostly from the SEC's definition, it also has ideas for entities not subject to SEC rules and regulations.
Data Analytics by Business Process
This tool lists sample data analytics that can be run for common business processes: procure-to-pay, order-to-cash, human resources, inventory and finance.
Subsequent Events Policy
This policy outlines procedures to evaluate subsequent events that provide evidence about financial conditions that did not exist as of the balance sheet date.
Updated Work Program
Close the Books Audit Work Program
This document provides two sample work programs that provide general steps for a "close the books" audit.