Risk Assessment Guide
This tool contains two guides that can be used by auditors to understand and improve their risk assessment process.
Sarbanes-Oxley Compliance and Disclosure Timeline Guide
This sample document can be used as a general guide to help companies comply with the Sarbanes-Oxley Act of 2002 pursuant to a public debt offering.
Common Fraud Scenarios Guide
This tool contains three guides that can be used by auditors to identify and mitigate common fraud schemes.
Disclosure Committee Charter
This document provides two examples of guidelines for creating a disclosure committee charter.
Third-Party Access and Usage Policy
This sample policy is designed to help organizations determine whether combined third-party and company systems meet or exceed all security requirements.
IT Risk Assessment Policy
The objective of this policy is to provide a standardized approach and operating instructions for the execution of a company’s IT risk assessment.
Close-the-Books Key Performance Indicators (KPIs)
Organizations can use the leading practices included in this tool to measure and improve their close-the-books process.
Audit Analytics Article
Impacts of COVID-19 on Public Companies
Audit Analytics looks at the pandemic’s impacts on certain aspects of financial reporting and financial health metrics of public companies.
Ransomware: Preventing an Attack and Responding to and Recovering From an Attack
This issue of The Bulletin focuses on the six components of cyber resilience and provides countermeasures businesses can use to manage the risk of ransomware attacks.
Premium Tool of the Week
Purchase Materials and Supplies RCM
This document outlines risks and controls common to the "purchasing of materials and supplies" process in a risk control matrix (RCM) format.