The two sample questionnaires in this document can be used to perform a control self-assessment of the accounts receivable function.
Sample questions include: Have any new systems been implemented, or have existing systems been modified? If so, do these changes result in process changes that significantly affect the controls within this area? Do written policies and procedures exist for accounts receivable? If so, please attach. Are cash receipts applied against specific customer receivable invoices rather than to general accounts? Are sales, billing, receivables and general ledger accounting systems integrated?