1. Internal Audit Risk Assessment Questionnaire - Internal audit performs a risk assessment to identify and prioritize key risks to best allocate the internal audit resources for the next year.
2. AR and Cash Application Process Flow - This process flow focuses on the AR and cash application process.
3. Internal Controls Checklist - This checklist sample provides a list of items to consider when assessing internal controls for common business processes.
4. Accounts Payable RCM - This document outlines risks and controls common to the "accounts payable" process in a risk control matrix (RCM) format.
5. Control Self-Assessment Questionnaire: COSO - This questionnaire can be used to assess an organization’s use of the COSO framework.
6. Procurement Internal Controls Audit Work Program - This sample audit work program reviews the internal controls in an organization’s procurement process.
7. The Updated COSO Internal Control Framework - In this booklet, we address various questions regarding the New Framework from COSO, including the reasons why it was updated, what has changed, the process for transitioning to its use, and steps companies should take now.
8. Inventory Policy - This policy outlines guidelines and accounting policies to ensure that inventory is properly controlled and costed, and losses or shortages are prevented.
9. Internal Audit Planning Memorandum - This memo captures all details for planning an internal audit, such as the team members’ names and roles, duration of the audit, location, scope, and approach.
10. Enterprise Risk Management Questionnaire - This questionnaire can be used when analyzing an organization’s enterprise risk management strategy.
11. Internal Audit Performance Measures Key Performance Indicators (KPIs) - This tool outlines key objectives for conducting internal audits, the outcome measures associated with each objective, and the activity measures that drive each outcome measure.
12. COSO 2013 Internal Control–Integrated Framework Executive Summary - This executive summary provides an overview of the updated COSO 2013 Internal Control–Integrated Framework (Framework).
13. Process Classification Scheme (PCS) - The Process Classification Scheme (PCS) is a framework used by Protiviti that can be utilized to organize information about a company according to relevant business and/or industry processes.
14. Strategic Internal Audit Plan - This sample outlines the approach employed by internal audit to develop the audit plan and indicative projects for the year.
15. Financial Due Diligence Report - This sample report presents findings from a financial due diligence analysis of a company being acquired.
16. Process Documentation Narrative and Flow Chart Guide - This guide outlines documentation techniques to develop an adequate understanding of any processing environment. It also provides a process flow example and guidance on elements to be incorporated.
17. Human Resources Review Audit Work Program - This sample work program evaluates the effectiveness and efficiency of a company’s human resources (HR) process.
18. Inventory Audit Work Program - This document includes three sample work programs for reviewing the inventory procedures at a company.
19. Hotel Audit Work Program - This audit work program provides guidelines for auditing a hotel and can be modified for other hospitality and service operations.
20. Audit Planning Memo - This planning memorandum can be used during the initial audit planning process and is divided into three sections: administration and job setup, risk assessment, and approach.
21. AR Aging and Collections Process Flow - Accounts receivable (AR) aging report lists unpaid customer invoices; a primary tool used by collections staff to determine which invoices are overdue for payment. The AR collection process is used to evaluate how long customers take to pay their invoice. This process flow outlines the AR aging and collection process.
22. Treasury and Cash Management Process Flow: Sample 1 - When cash flows are improperly monitored and adequate controls to prevent fraud and misstatements aren’t in place, there is a large amount pervasive business risk. This process flow focuses on the treasury and cash management processes and provides controls to mitigate risks.
23. Fraud Prevention and Detection Audit Work Program - This audit program sample focuses on understanding current fraud prevention and detection program activities.
24. Budgeting Process Audit Work Program - The purpose of this sample audit program is to evaluate the overall process for planning and completing budgeting, to determine the effectiveness of compliance with corporate policies and procedures, and to ensure that the budget process is operating as planned.
25. Internal Audit Risk Assessment Report - This sample reports results from an annual risk assessment and proposes an internal audit plan based on the assessment.