The control environment provides an atmosphere in which people conduct their activities and carry out their control responsibilities. It is the foundation for all other components of internal control, providing discipline and structure.
This excel-based template provides a number of COSO elements and the related control objectives for entity-level controls. Within the questionnaire you can document items such as whether the control exists; whether it was designed properly; related test procedures; and management action plan for deficiencies.
This document should be used as a general guide to use when creating an entity-level controls questionnaire. It does not address all controls that could be assessed during this process. Subscribers are encouraged to customize the questionnaire so that it reflects specific company practices and business operations.