1. Enterprise Risk Management Questionnaire
- This questionnaire can be used when analyzing an organization’s enterprise risk management strategy.
2. Accounts Receivable Aging and Collections Process Flow
- This process flow outlines the AR aging and collection process.
3. 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.
4. Treasury and Cash Management Process Flow
- This tool includes two sample process flows that can be used as a general guide to understanding and reviewing the steps in an organization’s treasury and cash management process.
5. Order-to-Cash Risks Guide
- This sample document can be used as a guide to mitigating risks common to an organization’s order-to-cash process.
6. IT General Controls Questionnaire
- This sample questionnaire provides several COBIT areas and related control objectives for each IT general control.
7. Enterprise Risk Management Key Performance Indicators (KPIs)
- This tool contains key performance indicators and questions organizations can use to evaluate their enterprise risk management process.
8. Preliminary Controls Self-Assessment Questionnaire
- This document includes eleven sample questionnaires that internal audit can use to evaluate management's view of the organization's internal control environment.
9. Fraud Detection Guide
- This tool includes three guides that provide standards and steps organizations can use for effective fraud detection.
10. Common Fraud Scenarios Guide
- This tool contains three guides that can be used by auditors to identify and mitigate common fraud schemes.
11. Business Continuity Management Audit Work Program
- This tool contains three sample work programs that provide general steps organizations can take when conducting a business continuity management audit.
12. Physical Inventory Count Memo
- This sample memo provides physical inventory instructions that a company can use to compare counted quantities to on-hand quantities in order to identify discrepancies.
13. Annual Internal Audit Plan Report
- This tool includes two sample audit reports that outline the approach employed by internal audit to develop an audit plan for core audits and hot spots.
14. Risk Management Policy
- This tool contains three sample policies that establish standards and procedures for managing risk across a company.
15. Internal Control Review Conclusion/Opinion Guide – Writing Example
- This sample outlines writing examples for conclusions and opinions on an internal control review.
16. Construction Contracts Audit Work Program
- This tool contains three sample work programs that highlight general steps organizations should follow when conducting a construction contract audit.
17. Project Management Office (PMO) Audit Work Program
- This sample tool contains two work programs that provide general steps organizations should take when conducting a project management office (PMO) audit.
18. Entity-Level Controls Fraud Questionnaire
- This questionnaire template provides a number of COSO elements and the related control objectives for entity-level controls.
19. System Post-Implementation Audit Work Program
- This tool contains two sample audit programs designed to assess the usage, supporting information technology processes and infrastructure for an implemented system or application.
20. Segregation of Duties and Logical Access Guide
- This sample explains the concept of segregation of duties, including its types, importance, risks, and the role of internal audit/management/external audit. It also includes a sample Segregation of Duties Maturity Model that can be customized to your organization.
21. Sarbanes-Oxley Auditor Walkthrough Guide
- This sample document can be used as a guide to help prepare company personnel for the walkthrough process related to Sarbanes-Oxley Section 404 compliance.
22. System Implementation Audit Work Program
- The purpose of this work program is to provide the general steps used to review the system implementation process.
23. Compliance Overview Questionnaire
- This tool contains 24 sample questionnaires that provide organizations with key risks, expected key controls and questions to consider when ensuring compliance with various policies, regulations and processes.
24. Systems and Data Audit Work Program
- This sample work program can be used by auditors to identify and mitigate risks associated with an organization’s critical systems and software.
25. IT Disaster Recovery Plan Assessment Checklist
- This questionnaire focuses on an IT disaster recovery plan (DRP) assessment.