This sample questionnaire includes a list of items to consider when reviewing an organization’s treasury process controls.
This template provides several business activities and the related objectives for each control. Within the questionnaire, you can document the control attribute, whether the control exists, whether it was designed properly, related test procedures, whether controls are operating effectively, and more.
Example control objectives in this tool include:
- Recorded debt represents a valid liability of the organization
- Borrowings are recorded accurately as to amounts and terms
- All borrowings are recorded in the appropriate period
- All interest is accurately calculated and recorded in the appropriate period
- Recorded loan repayments are valid
- Loan repayments are accurately recorded