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Audit Reports

Ethics and Compliance Hotline Leading Practices

This tool features several leading practices for managing and understanding an organization’s ethics and compliance hotline.


Predictive Analytics Guide

This document can be used as a guide for understanding and reviewing the essential elements of an organization’s predictive analytics process.


Integrated Audit Committee Plan Report

This sample report can be used by auditors to evaluate an organization's control environment and monitor the components of internal controls over financial reporting.

Questionnaires

Segregation of Duties Questionnaire: Significant Cash Disbursement Applications

This sample questionnaire provides key considerations for segregating duties during the cash disbursement process.


Electronic Discovery Questionnaire

This sample questionnaire can be used by the board and management to reduce the costs, burden and time associated with record retention or e-discovery.


Entity-Level Controls Fraud Questionnaire

This sample includes a list of questions to consider while checking an organization’s entity-level controls for fraud.


Code of Conduct Questionnaire

This sample questionnaire can be used by the board and management to design and implement an effective code of ethics to lay a cornerstone for successful corporate governance.


Managing Outsourcing and Offshoring Risk Questionnaire

This sample questionnaire can be used by board members and management to handle risks related to outsourcing or offshoring business activities.


Segregation of Duties Questionnaire: Financial Controls

This questionnaire template is designed to evaluate the segregation of duties related to the financial controls process.


Segregation of Duties Questionnaire: Controls for Significant Accounting Applications

This questionnaire template is designed to evaluate the segregation of duties related to the significant accounting application process.

November 23, 2020

Questionnaires

Business Ethics Questionnaire

This questionnaire is designed to help risk management professionals determine how well their companies are addressing business ethics risks and programs.


Anti-Fraud Program Evaluation Questionnaire

This document focuses on key questions for board members and management when evaluating an organization's anti-fraud program.

Guide

Ethics Program Guide

This document considers what ethics means to businesses and offers practical guidance on implementing ethics programs.

Methodology

Fraud/Integrity Risk Methodology

This tool provides an overview of the integrity risk management process and includes key questions about integrity risks and controls to consider when addressing the vital concerns of management.

Policies

Code of Business Conduct Policy

This tool contains three sample policies that outline procedures an organization should use for following proper business conduct and ethical guidelines.


Foreign Corrupt Practices Act Policy

This sample policy establishes guidelines and procedures organizations should follow with respect to the Foreign Corrupt Practices Act of 1977.


Fraud Response Policy

This tool contains two sample policies that detail guidelines and standards an organization should follow when responding to fraud.


Email Policy

This document contains two sample policies that provide guidelines and procedures for understanding and following an organization’s email use process.


Record Disposal and Retention Policy

This tool contains two sample policies that establish standards and procedures organizations can use for documenting disposal and storage periods.

Work Program

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.

Announcement

KnowledgeLeader's Fraud and Ethics content is often the most sought after content on the site. As a thank-you to all of you, we wanted to take this week to highlight some of our recently published content on this topic.

CCH Tax and Accounting - Accounting Research Manager Updates
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