1. AR and Cash Application Process Flow
- This process flow focuses on the AR and cash application process.
2. Entity-Level Controls Risk Assessment Questionnaire
- The objective of this questionnaire is to assess a number of COSO elements and the related objectives for entity-level controls.
3. Accounts Payable RCM
- This document outlines risks and controls common to the "accounts payable" process in a risk control matrix (RCM) format.
4. Inventory Policy
- This tool contains two sample policies that outline guidelines and accounting policies associated with an organization's inventory process.
5. Enterprise Risk Management Questionnaire
- This questionnaire can be used when analyzing an organization’s enterprise risk management strategy.
6. Audit Planning Memo
- This tool provides three sample planning memos, which serve as a report of an internal audit function’s high-level assessment of the company’s audit planning process.
7. Internal Audit Risk Assessment Questionnaire
- This tool contains three samples that provide questions organizations can use for assessing and improving their internal audit functions.
8. Accounts Receivable Aging and Collections Process Flow
- This process flow outlines the AR aging and collection process.
9. Procurement Internal Controls Audit Work Program
- This sample audit work program reviews the internal controls in an organization’s procurement process.
10. Procurement and Accounts Payable Audit Work Program
- This tool includes three sample work programs that provide key steps for reviewing organizations' procurement and accounts payable process.
11. Inventory Audit Work Program
- This document outlines three sample work programs that provide general steps organizations can use during an inventory audit.
12. 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.
13. Human Resources (HR) Process and Compliance Audit Report
- This sample human resources process and compliance internal audit report focuses on time reporting, payroll, recruiting, hiring and termination.
14. Financial Due Diligence Report
- This sample report presents findings from a financial due diligence analysis of a company being acquired.
15. Monthly Financial Close Process Checklist
- This tool contains two sample checklists that can be used to determine the extent to which various best business practices are being followed during the month-end close.
16. Risk Assessment Guide
- This document can be used as a guide for understanding and improving an organization’s risk assessment process.
17. Internal Controls Checklist
- This sample internal controls checklist provides a list of items to consider when assessing internal controls for common business processes.
18. Data Analytics by Business Process
- This tool lists sample data analytics that can be run for common business processes, including procure-to-pay, order-to-cash, human resources, inventory and finance.
19. Accounts Receivable Policy
- This tool contains two sample policies that establish procedures organizations should take for ensuring consistency during the accounting receivable process.
20. Data Conversion Process Flow
- Data conversion is the conversion of computer data from one format to another. This process flow details the steps involved in the conversion of data from one application into another application.
21. 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.
22. IT General Controls Questionnaire
- This sample questionnaire provides several COBIT areas and related control objectives for each IT general control.
23. Cash Management Policy
- This sample outlines cash receipts, cash disbursements, and general cash management policies and procedures.
24. Risk Management Policy
- This tool contains three sample policies that establish standards and procedures with a common and systematic approach for managing risk across a company.
25. Internal Controls Self-Assessment Report
- This sample audit report can be used by auditors to assess and improve an organization’s internal controls.