The following 1425 tools are listed based on Content Data.
Policies & Procedures
Third-Party Access Policy
This tool contains two sample policies that outline procedures governing third-party access to company-owned networks and applications.
Mon, Oct 3, 2022
Methodologies & Models
Payroll Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s payroll process and to assist its progress from the initial/ad-hoc state toward the optimized sta...
Subscriber Content
Mon, Oct 3, 2022
Audit Programs
International Site Visit Audit Work Program
This tool includes two sample audit programs that provide steps organizations can take when embarking upon an audit of an international office.
Mon, Oct 3, 2022
Methodologies & Models
Sarbanes-Oxley Project-to-Process Capability Maturity Model…
This capability maturity model includes the six elements of infrastructure focused on Sarbanes-Oxley project-to-process management.
Subscriber Content
Mon, Oct 3, 2022
Checklists & Questionnaires
Compliance Overview Questionnaire
This tool contains 27 sample questionnaires that provide organizations with key risks, expected key controls and questions to consider when ensuring compliance with various policies, re...
Mon, Oct 3, 2022
Policies & Procedures
Vehicle Expense Reimbursement Policy
This sample policy contains guidelines employees should follow when using their personal car on company business.
Mon, Oct 3, 2022
Policies & Procedures
Consolidated Financial Statement Reporting and Disclosures P…
This tool contains two sample policies that can be used to ensure the completeness and accuracy of disclosures made in quarterly and annual public filings with the SEC.
Mon, Sep 26, 2022
Checklists & Questionnaires
Audit Committee Responsibilities Questionnaire
The questions included in this tool can be used by audit committees to evaluate the scope of their responsibilities.
Mon, Sep 26, 2022
Methodologies & Models
Nonprofit Governance Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s nonprofit governance management process and to assist its progress from the initial/ad-hoc state ...
Subscriber Content
Mon, Sep 26, 2022
Methodologies & Models
Sarbanes-Oxley Year-One Capability Maturity Model (CMM)
This capability maturity model includes the six elements of infrastructure focused on Sarbanes-Oxley year-one compliance management.
Subscriber Content
Mon, Sep 26, 2022
Policies & Procedures
Infrastructure Security Policy
Organizations can use this policy to protect critical systems and assets against physical and cyber threats.
Mon, Sep 26, 2022
Policies & Procedures
Debt Issuance Cost Policy
This sample policy is designed to help companies record debt issuance costs in conjunction with a successful debt financing arrangement.
Mon, Sep 26, 2022
Methodologies & Models
Merchandise Procurement Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s merchandise procurement process and to assist its progress from the initial/ad-hoc state toward t...
Subscriber Content
Mon, Sep 19, 2022
Checklists & Questionnaires
Disclosure Controls Questionnaire
Use the questions included in this tool to ensure compliance regarding the public disclosure of management's assessment of the effectiveness of the company’s ICFR.
Mon, Sep 19, 2022
Methodologies & Models
Revenue Process Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s revenue process and to assist its progress from the initial/ad-hoc state toward the optimized sta...
Subscriber Content
Mon, Sep 19, 2022
Audit Programs
Firewall Audit Work Program
This tool contains four sample work programs that provide general steps organizations can use for conducting a firewall audit.
Mon, Sep 19, 2022
Benchmarking Tools
Payroll Key Performance Indicators (KPIs)
This document includes key performance measures an organization can use to improve its payroll process.
Mon, Sep 19, 2022
Policies & Procedures
Company-Leased Vehicle Policy
This sample policy is designed to help organizations establish guidelines for the business use of company-leased vehicles by employees.
Mon, Sep 19, 2022
Checklists & Questionnaires
Close-the-Books Process Questionnaire
This sample questionnaire can be used to review and improve an organization’s close-the-books process.
Mon, Sep 12, 2022
Policies & Procedures
Employee Expense Policy
This tool includes two sample policies that document recommended processes for the corporate AP department to follow when processing employee expense reports.
Mon, Sep 12, 2022
Methodologies & Models
Legal Spend Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s legal spend management process and to assist its progress from the initial/ad-hoc state toward th...
Subscriber Content
Mon, Sep 12, 2022
Methodologies & Models
IT General Controls Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s IT general controls and to assist its progress from the initial/ad-hoc state toward the optimized...
Subscriber Content
Mon, Sep 12, 2022
Policies & Procedures
Revenue Recognition Policy
This sample policy is designed to help organizations recognize revenue on sales transactions in a timely manner.
Mon, Sep 12, 2022
Audit Programs
Integrity and Ethical Values Audit Work Program
This audit program sample can be used by organizations to ensure a commitment to high ethical standards.
Mon, Sep 12, 2022
Policies & Procedures
Financial Statement Preparation Policy
The two sample policies included in this tool outline procedures to ensure content quality when creating financial statements and related disclosures.
Mon, Sep 5, 2022
Methodologies & Models
IT Support Service Desk Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s IT support service desk management process and to assist its progress from the initial/ad-hoc sta...
Subscriber Content
Mon, Sep 5, 2022
Checklists & Questionnaires
System Implementation Process Questionnaire
The questions included in this tool can be applied to the implementation of new systems or major upgrades.
Mon, Sep 5, 2022
Audit Programs
AuditNet Premium Content
Use this page to navigate to AuditNet’s premium content, which is available to all KnowledgeLeader subscribers at no additional cost.
Mon, Sep 5, 2022
Methodologies & Models
Internal Controls Over Financial Reporting Compliance Capabi…
This capability maturity model can be used to measure the maturity of an organization’s compliance with internal controls over financial reporting and to assist its progress from the in...
Subscriber Content
Mon, Sep 5, 2022
Process Flows
Termination Process Flow
This sample process flow can be used as a general guide to understanding and reviewing the steps in an organization’s termination process.
Mon, Sep 5, 2022
Policies & Procedures
Significant Accounting Updates Policy
This tool contains two policy samples that document the controls designed to ensure the implementation and application of a company’s new accounting standards.
Mon, Aug 29, 2022
Methodologies & Models
IT Program Portfolio Management Capability Maturity Model (C…
This capability maturity model can be used to measure the maturity of an organization’s IT portfolio management process and to assist its progress from the initial/ad-hoc state toward t...
Subscriber Content
Mon, Aug 29, 2022
Methodologies & Models
Security Governance Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s security governance process and to assist its progress from the initial/ad-hoc state toward the o...
Subscriber Content
Mon, Aug 29, 2022
Policies & Procedures
Record Retention Policy
This tool contains five sample policies that establish standards and procedures for the retention of electronic and paper records.
Mon, Aug 29, 2022
Methodologies & Models
Six Elements of Infrastructure for Data Analytics
This sample document includes the six elements of infrastructure for an organization's data analytics process.
Subscriber Content
Mon, Aug 29, 2022
Policies & Procedures
Data Center Security Policy
This sample policy establishes operational standards for the physical security of a company’s data center.
Mon, Aug 29, 2022
Policies & Procedures
Unclaimed Property Policy
This document includes two sample policies that establish clear procedures and timelines for unclaimed/uncashed checks, wire or ACH payments.
Mon, Aug 22, 2022
Policies & Procedures
Manual Journal Entry Review Policy
This tool contains two policy samples that establish guidelines and procedures that must be followed with respect to an organization's manual journal entry review process.
Mon, Aug 22, 2022
Methodologies & Models
Six Elements of Infrastructure for Public Company Readiness
This document includes the six elements of infrastructure focused on an organization’s public company readiness process.
Subscriber Content
Mon, Aug 22, 2022
Methodologies & Models
Six Elements of Infrastructure for Stock Compensation Proces…
This sample document includes the six elements of infrastructure for an organization's stock compensation process.
Subscriber Content
Mon, Aug 22, 2022
Checklists & Questionnaires
Sarbanes-Oxley Process Walkthrough Questionnaire
This tool contains two sample questionnaires that provide guidance to business units in the performance of walk-throughs associated with Sarbanes-Oxley Act compliance requirements.
Mon, Aug 22, 2022
Benchmarking Tools
Close-the-Books Key Performance Indicators (KPIs)
Organizations can use the leading practices included in this tool to measure and improve their close-the-books process.
Mon, Aug 22, 2022
Policies & Procedures
Technology Acquisition Policy
Organizations can use this policy to establish guidelines and set forth the appropriate accounting policies related to the acquisition of technology, equity and other nonmarketable inve...
Mon, Aug 15, 2022
Methodologies & Models
IT Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s IT management process and to assist its progress from the initial/ad-hoc state toward the optimiz...
Subscriber Content
Mon, Aug 15, 2022
Methodologies & Models
Security Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s security management process and to assist its progress from the initial/ad-hoc state toward the o...
Subscriber Content
Mon, Aug 15, 2022
Policies & Procedures
Information Technology (IT) Security Policy
This document contains three sample policies that establish guidelines an organization should follow to ensure that its IT security meets standard best practices.
Mon, Aug 15, 2022
Policies & Procedures
Vehicle Procurement Policy
Utilize this policy to define and establish the responsibilities, internal controls and required authorizations for the creation, processing and issuance of purchase orders related to c...
Mon, Aug 15, 2022
Audit Programs
Accounts Payable Audit Work Program
This audit program sample provides best-practice general steps for an accounts payable review audit.
Mon, Aug 15, 2022
Policies & Procedures
Fraud Policy
This document includes three sample policies that facilitate the development of controls that will aid in the detection and prevention of fraud.
Mon, Aug 8, 2022
Methodologies & Models
Employee Labor/Management Relations Capability Maturity Mode…
This capability maturity model can be used to measure the maturity of an organization’s employee labor/management relations process and to assist its progress from the initial/ad-hoc st...
Subscriber Content
Mon, Aug 8, 2022
Methodologies & Models
Finance Process Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s finance process and to assist its progress from the initial/ad-hoc state toward the optimized sta...
Subscriber Content
Mon, Aug 8, 2022
Audit Programs
Fixed Assets Audit Work Program
This sample work program highlights detailed procedures to consider when facilitating a fixed assets audit.
Mon, Aug 8, 2022
Audit Programs
Intellectual Property Network Audit Work Program
In this work program sample, we outline general best-practice steps for the intellectual property network audit process.
Mon, Aug 8, 2022
Audit Programs
Network Device Configuration Management Audit Work Program
This work program template highlights general steps an organization should follow with respect to effective network device configuration management.
Mon, Aug 8, 2022
Methodologies & Models
Fundraising Management Capability Maturity Model and Six Ele…
This capability maturity model can be used to measure the maturity of an organization’s fundraising management process and to assist its progress from the initial/ad-hoc state toward th...
Subscriber Content
Mon, Aug 1, 2022
Methodologies & Models
IT Governance Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s IT governance and to assist its progress from the initial/ad-hoc state toward the optimized state...
Subscriber Content
Mon, Aug 1, 2022
Benchmarking Tools
Credit Evaluation and Collections Leading Practices
This tool features a number of leading practices to assist with improving the credit evaluation and collections process.
Mon, Aug 1, 2022
Process Flows
Voluntary Exit Process Flow
This sample process flow can be used as a general guide to understanding and reviewing the steps in an organization’s voluntary exit process.
Mon, Aug 1, 2022
Guides
Fast Close Guide
In this tool, you will get two guides that provide leading close practices and key indicators of improvement opportunities common to the close process.
Mon, Jul 25, 2022
Audit Programs
Executive Compensation Audit Work Program
With this tool, you get two sample work programs that provide general steps and questions organizations can use during an executive compensation audit.
Mon, Jul 25, 2022
Checklists & Questionnaires
Internal Audit Re-Engineering Questionnaire
This tool contains two sample documents that outline questions internal auditors should ask when evaluating the organization's compliance with SOX regulatory requirements.
Mon, Jul 25, 2022
Audit Programs
Disaster Recovery Audit Work Program
This tool contains four sample work programs that provide general steps organizations can use for performing a disaster recovery audit.
Mon, Jul 25, 2022
Audit Programs
Entity-Level Controls Audit Work Program
This tool includes two sample audit programs that provide steps organizations can take to perform an entity-level controls audit.
Mon, Jul 25, 2022
Guides
Internal Audit Effectiveness Guide
This guide can be used by internal audit to measure and improve the company’s internal controls over financial reporting.
Mon, Jul 25, 2022
Methodologies & Models
Treasury Risk Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s treasury risk management process and to assist its progress from the initial/ad-hoc state toward ...
Subscriber Content
Mon, Jul 18, 2022
Checklists & Questionnaires
Account Reconciliation Questionnaire
This tool contains two sample questionnaires that can be used to analyze the effectiveness of an organization's account reconciliation process.
Mon, Jul 18, 2022
Methodologies & Models
Store Audit Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s store audit process and to assist its progress from the initial/ad-hoc state toward the optimized...
Subscriber Content
Mon, Jul 18, 2022
Job Descriptions
Vice President, Internal Audit Job Description
This tool includes two sample job descriptions that outline the responsibilities, key selection criteria and general information for the role of the vice president of internal audit.
Mon, Jul 18, 2022
Process Flows
New-Hire Process Flow
This process flow can be used as a general guide to understand and review the steps in an organization’s new-hire process.
Mon, Jul 18, 2022
Requests for Proposals - RFPs
Request for Proposal: IT Audit
This sample request for proposal (RFP) can be used by organizations seeking a qualified service provider to implement an IT audit function.
Mon, Jul 18, 2022
Methodologies & Models
Expenditure Capability Maturity Model (CMM)
This document provides a sample capability maturity model and six elements of infrastructure for the expenditure process.
Subscriber Content
Mon, Jul 11, 2022
Methodologies & Models
Security Risk Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s security risk management process and to assist its progress from the initial/ad-hoc state toward ...
Subscriber Content
Mon, Jul 11, 2022
Checklists & Questionnaires
Audit Project Checklist
This tool contains several checklists that can be used to assess the extent to which project management standards are being upheld.
Mon, Jul 11, 2022
Methodologies & Models
Equal Employment Opportunity Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s equal employment opportunity process and to assist its progress from the initial/ad-hoc state tow...
Subscriber Content
Mon, Jul 4, 2022
Methodologies & Models
Enterprise Risk Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s enterprise risk management process and to assist its progress from the initial/ad-hoc state towar...
Subscriber Content
Mon, Jul 4, 2022
Guides
Enterprise Risk Management Summary Approach Guide
This tool contains three guides that focus on the infrastructure, foundational concepts and implementation of the enterprise risk management (ERM) function.
Mon, Jul 4, 2022
Policies & Procedures
Firewall Administration Policy
This tool contains two policies that establish procedures and requirements to ensure the appropriate protection and continuous operation of a company’s firewall infrastructure.
Mon, Jul 4, 2022
Benchmarking Tools
Audit Data Analytics Leading Practices
Organizations can use the leading practices included in this tool to build their internal audit function’s analytics program and utilize analytics more meaningfully.
Mon, Jul 4, 2022
Methodologies & Models
Corporate Actions Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s corporate actions process and to assist its progress from the initial/ad-hoc state toward the opt...
Subscriber Content
Mon, Jul 4, 2022
Requests for Proposals - RFPs
Request for Proposal: Internal Audit Department Quality Asse…
This tool contains two sample requests for proposals (RFPs) that can be used by organizations seeking a professional services firm to perform a quality assessment review of the internal...
Mon, Jun 27, 2022
Methodologies & Models
Incident Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s incident management process and to assist its progress from the initial/ad-hoc state toward the o...
Subscriber Content
Mon, Jun 27, 2022
Guides
Importance of Project Audits Guide
We’ve compiled a guide that outlines sample work program fieldwork and administrative steps for your project audit process.
Mon, Jun 27, 2022
Checklists & Questionnaires
Control Deficiency Assessment Questionnaire
This questionnaire serves as a guide to determining the severity of deficiencies cited during the internal control testing process.
Mon, Jun 27, 2022
Policies & Procedures
Security Incident Policy
This policy can be used to employ system-monitoring tools that will automatically email or page IT department personnel in the event of an incident or anomaly.
Mon, Jun 27, 2022
Checklists & Questionnaires
Audit Work Paper Quality Review Checklist
This tool provides questions and preparation techniques to consider when reviewing the quality of audit work papers.
Mon, Jun 20, 2022
Methodologies & Models
Inventory Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s inventory management process and to assist its progress from the initial/ad-hoc state toward the ...
Subscriber Content
Mon, Jun 20, 2022
Methodologies & Models
Human Resources Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s human resources management process and to assist its progress from the initial/ad-hoc state towar...
Subscriber Content
Mon, Jun 20, 2022
Methodologies & Models
Enterprise Resource Planning Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s ERP management process and to assist its progress from the initial/ad-hoc state toward the optimi...
Subscriber Content
Mon, Jun 20, 2022
Policies & Procedures
Security Awareness Policy
This sample policy is designed to help organizations notify information system users about security policies, guidelines for acceptable use, and business risks or technological hazards.
Mon, Jun 20, 2022
Audit Programs
Order-to-Bill Audit Work Program
This sample work program highlights risks to consider and general steps to take when conducting an order-to-bill audit.
Mon, Jun 6, 2022
Methodologies & Models
Contractor Procurement Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s contractor procurement process and to assist its progress from the initial/ad-hoc state toward th...
Subscriber Content
Mon, Jun 6, 2022
Policies & Procedures
Personnel Security Policy
The purpose of this sample policy is to reduce the risks of human error, theft, fraud or misuse of facilities.
Mon, Jun 6, 2022
Policies & Procedures
Physical and Environmental Security Policy
This sample policy is designed to help organizations prevent unauthorized access, damage and interference to business premises and information.
Mon, Jun 6, 2022
Audit Programs
Network Monitoring and Issue Management Audit Work Program
This work program sample provides best-practice general steps and control procedures for a network monitoring and issue management audit.
Mon, Jun 6, 2022
Audit Programs
Enterprise Risk Planning (ERP) Integration Architecture Audi…
This work program template provides steps organizations can take to perform an enterprise risk planning (ERP) integration architecture audit.
Mon, Jun 6, 2022
Audit Programs
Consumer Credit Lending Audit Work Program
This tool contains two work program samples that highlight general steps an organization should follow with respect to effective consumer credit lending.
Mon, May 30, 2022
Policies & Procedures
Sales Process Policy
This tool contains three sample policies that define the general sales approach to assist in sales personnel’s understanding of promotional frameworks.
Mon, May 30, 2022
Methodologies & Models
Capital Project Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s capital project management process and to assist its progress from the initial/ad-hoc state towar...
Subscriber Content
Mon, May 30, 2022
Requests for Proposals - RFPs
Request for Proposal: Sarbanes-Oxley Compliance
This tool contains two sample requests for proposals (RFPs) that can be used by organizations seeking a qualified service provider to implement Sarbanes-Oxley compliance services.
Mon, May 30, 2022
Methodologies & Models
Intellectual Property Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s intellectual property management process and to assist its progress from the initial/ad-hoc state...
Subscriber Content
Mon, May 30, 2022
Memos
Security Access Badges Memo
This sample memo serves as a report of an internal audit function’s high-level assessment of the security access badges process.
Mon, May 30, 2022
Policies & Procedures
Password Security Policy
This tool contains four sample policies that establish a company’s guidelines regarding secure and consistent system passwords.
Mon, May 23, 2022
Benchmarking Tools
Vendor Master File Leading Practices
Organizations can use the leading practices outlined in this tool to measure and improve the vendor master process.
Mon, May 23, 2022
Audit Programs
Configuration Controls Audit Work Program
In this work program sample, we provide general best-practice steps for the configuration controls audit process.
Mon, May 23, 2022
Methodologies & Models
Financial Reporting Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s financial reporting process and to assist its progress from the initial/ad-hoc state toward the o...
Subscriber Content
Mon, May 23, 2022
Methodologies & Models
Application Performance Management Capability Maturity Model…
This capability maturity model can be used to measure the maturity of an organization’s application performance management process and to assist its progress from the initial/ad-hoc sta...
Subscriber Content
Mon, May 23, 2022
Audit Programs
Capital Expenditure Audit Work Program
This tool includes two sample audit programs that provide steps organizations can take to conduct a capital expenditure audit.
Mon, May 16, 2022
Checklists & Questionnaires
Project Management Office (PMO) Questionnaire
The questions included in this tool can be used to evaluate your project management office (PMO) functionality and processes.
Mon, May 16, 2022
Job Descriptions
Chief Risk Officer Job Description
Organizations can use this sample job description as a starting point to fully define the responsibilities and qualifications for a chief risk officer role.
Mon, May 16, 2022
Audit Programs
Expenditure Cycle Audit Work Program
This document provides two sample audit work programs for reviewing the expenditure cycle, with one leveraging computer-assisted auditing techniques (CAATs) in the audit process.
Mon, May 16, 2022
Policies & Procedures
Collections Quality Assurance Policy
This sample policy is designed to help organizations standardize the collection process and identify additional training needs.
Mon, May 16, 2022
Policies & Procedures
Virus Protection Policy
This tool contains four sample policies that define best-practice guidelines and procedures for protecting company computers from viruses and managing virus infestation.
Mon, May 16, 2022
Methodologies & Models
Business Continuity Management Capability Maturity Model (CM…
This capability maturity model can be used to measure the maturity of an organization’s business continuity management process and to assist its progress from the initial/ad-hoc state t...
Subscriber Content
Mon, May 16, 2022
Policies & Procedures
IT Contingency Planning Policy
The purpose of this policy is to ensure that information system resources and business processes are protected against service interruptions by developing, implementing and testing a DR...
Mon, May 16, 2022
Benchmarking Tools
Internal Audit Value Scorecards
This tool contains scorecards that provide various guidelines for managing and measuring the performance of an internal audit function.
Mon, May 16, 2022
Methodologies & Models
Enterprise Security Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s enterprise security process and to assist its progress from the initial/ad-hoc state toward the o...
Subscriber Content
Mon, Mar 21, 2022
Checklists & Questionnaires
Accounts Receivable Internal Controls Questionnaire
The two sample questionnaires in this document can be used to perform a control self-assessment of the accounts receivable function.
Subscriber Content
Mon, Mar 21, 2022
Checklists & Questionnaires
IT Change Management Process Questionnaire
Use the questions included in this tool to ensure that all changes to IT resources and infrastructure configurations are carried out in a planned and authorized manner.
Subscriber Content
Mon, Mar 21, 2022
Methodologies & Models
Compliance Risk Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s compliance risk management process and to assist its progress from the initial/ad-hoc state towar...
Subscriber Content
Mon, Mar 21, 2022
Policies & Procedures
Cash Policy
This tool contains four sample policies that highlight standards and procedures for identifying and using cash and cash equivalents.
Subscriber Content
Mon, Mar 21, 2022
Policies & Procedures
Internet Usage Policy
This tool includes four sample policies that define a company’s guidelines and procedures related to employee use of the internet.
Subscriber Content
Mon, Mar 21, 2022
Benchmarking Tools
Internal Audit Department Key Performance Indicators (KPIs)
This tool includes three sample documents that provide guidance internal audit and management can use to evaluate their performance measurements.
Subscriber Content
Mon, Mar 21, 2022
Memos
Sarbanes-Oxley (SOX) Project Approach Memo
This tool contains two sample memos that serve as a report of an internal audit function’s high-level assessment of the SOX compliance project process.
Subscriber Content
Mon, Mar 21, 2022
Policies & Procedures
Corporate Aircraft Policy
This tool contains two policy samples that outline administrative and accounting procedures organizations should follow when using corporate aircrafts
Subscriber Content
Mon, Mar 14, 2022
Policies & Procedures
Tax Accounting Policy
This tool contains two sample policies that establish uniform procedures for recording and filing U.S. taxes for a company.
Subscriber Content
Mon, Mar 14, 2022
Audit Programs
External Financial Reporting Audit Work Program
This audit program can be used by organizations to evaluate the operating effectiveness of internal controls associated with the external financial reporting process.
Subscriber Content
Mon, Mar 14, 2022
Checklists & Questionnaires
Inventory Management Questionnaire
The questions provided in this sample can be used to assess and identify gaps in your inventory management process.
Subscriber Content
Mon, Mar 14, 2022
Policies & Procedures
Employee Termination Policy
This sample policy contains guidelines and procedures organizations should follow during the employee termination process.
Subscriber Content
Mon, Mar 14, 2022
Requests for Proposals - RFPs
Request for Proposal: Establishing an Internal Audit Functio…
This tool contains two sample requests for proposals (RFPs) that can be used by organizations seeking a qualified service provider to establish an internal audit function.
Subscriber Content
Mon, Mar 7, 2022
Checklists & Questionnaires
Tax Process Questionnaire
The two sample questionnaires in this document focus on an organization’s tax process, including corporate income taxes, payroll taxes and business taxes.
Subscriber Content
Mon, Mar 7, 2022
Guides
Ethics Program Guide
This tool contains two sample guides that can be used by auditors to implement an effective ethics program.
Subscriber Content
Mon, Mar 7, 2022
Memos
Staff Success Sharing Plan Memo
This sample memo serves as a report of an internal audit function’s high-level assessment of the company’s staff success sharing plan process.
Subscriber Content
Mon, Mar 7, 2022
Policies & Procedures
Cash and Cash Equivalents Policy
The purpose of this policy is to establish uniform policies for cash and cash equivalents for companies that preserve principal and meet liquidity needs.
Subscriber Content
Mon, Mar 7, 2022
Risk & Control Matrices - RCMs
Manage Data Center Operations: Metadata Management RCM
This document outlines risks and controls common to metadata management in a risk control matrix (RCM) format.
Subscriber Content
Mon, Feb 28, 2022
Process Flows
Pay Change Process Flow
This process flow can be used as a general guide to understand and review the steps in an organization’s pay change/increase process.
Subscriber Content
Mon, Feb 28, 2022
Guides
Achieving a Robust Data Analytics Program Guide
This tool contains two sample guidance documents that can be used for measuring and improving an organization’s data analytics program.
Subscriber Content
Mon, Feb 28, 2022
Audit Programs
Human Resources Review Audit Work Program
Organizations can use the samples included in this audit work program to measure and improve the effectiveness of their human resources process.
Subscriber Content
Mon, Feb 28, 2022
Audit Programs
Payment Card Industry Audit Work Program
The general steps included in this work program sample can be used by organizations to examine the security of their credit card processing systems.
Subscriber Content
Mon, Feb 28, 2022
Methodologies & Models
Contract Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s contract management process and to assist its progress from the initial/ad-hoc state toward the o...
Subscriber Content
Mon, Feb 28, 2022
Audit Programs
Control Environment Audit Work Program
This audit work program focuses on the control environment component of the COSO Framework.
Subscriber Content
Wed, Feb 23, 2022
Checklists & Questionnaires
Control Self-Assessment: Property Management Accounting Ques…
This sample provides points to consider during a preliminary control assessment for property management accounting functions.
Subscriber Content
Wed, Feb 23, 2022
Checklists & Questionnaires
Control Self-Assessment Questionnaire
The two self-assessment questionnaire samples in this document can be used to design, adhere to and monitor a company’s significant operating and financial controls.
Subscriber Content
Mon, Feb 21, 2022
Job Descriptions
Project Controls Manager Job Description
This job description sample summarizes the responsibilities, key selection criteria and general information for the role of the project controls manager.
Subscriber Content
Mon, Feb 21, 2022
Memos
Expense Report Policy Violation Memo
This sample memo serves as a report of an internal audit function’s high-level assessment of the company’s expense report process.
Subscriber Content
Mon, Feb 21, 2022
Methodologies & Models
Change Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s change management process and to assist its progress from the initial/ad-hoc state toward the opt...
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Mon, Feb 21, 2022
Methodologies & Models
Community Relations Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s community relations process and to assist its progress from the initial/ad-hoc state toward the o...
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Mon, Feb 21, 2022
Policies & Procedures
Third-Party Management Oversight Policy
This sample policy is designed to help mortgage companies manage a successful control framework to achieve compliance and adherence with applicable laws.
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Mon, Feb 21, 2022
Process Flows
Recruitment Process Flow
This sample process flow can be used as a general guide to understand and review the steps in an organization’s recruitment process.
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Mon, Feb 21, 2022
Policies & Procedures
IT Equipment and Information Control Policy
This policy sample establishes guidelines and procedures common to effective company equipment and system information protection.
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Mon, Dec 20, 2021
Benchmarking Tools
Process Accounts Receivable, Credit and Collections Key Perf…
This benchmarking tool contains key performance measures an organization should consider when processing accounts receivable, credit and collections.
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Mon, Dec 20, 2021
Checklists & Questionnaires
Business Continuity IT Process Questionnaire
This tool contains two IT questionnaire samples that can be used to assess an organization’s business continuity planning strategy.
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Mon, Dec 20, 2021
Methodologies & Models
Access Controls Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s access controls process and to assist its progress from the initial/ad-hoc state toward the optim...
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Mon, Dec 20, 2021
Risk & Control Matrices - RCMs
Manage Data Center Operations: Reference and Master Data Man…
This document outlines risks and controls common to reference and master data management in a risk control matrix (RCM) format.
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Mon, Dec 20, 2021
Benchmarking Tools
Customer Service Risk Key Performance Indicators (KPIs)
The questions and leading practices included in this tool can be used to assess and improve a company's customer service process.
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Mon, Dec 20, 2021
Methodologies & Models
Identity Access Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s business continuity management process and to assist its progress from the initial/ad-hoc state t...
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Mon, Dec 13, 2021
Policies & Procedures
Systems Audit Logging and Monitoring Policy
This sample policy is designed to help organizations define and comply with system audit logging and monitoring requirements.
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Mon, Dec 13, 2021
Memos
Treasury Operations Scoping Memo
The purpose of this sample memo is to outline the scope, objectives, planned work and general timing of a treasury operations audit.
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Mon, Dec 13, 2021
Benchmarking Tools
Transaction Authority Risk Key Performance Indicators (KPIs)
This tool contains performance measures and questions an organization can use to enforce and ensure the validity of transactions.
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Mon, Dec 13, 2021
Benchmarking Tools
Organizational Alignment Risk Key Performance Indicators (KP…
The questions and leading practices provided in this tool can be applied to evaluate and improve an organization’s structure.
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Mon, Dec 13, 2021
Checklists & Questionnaires
Integrating Section 404 and Section 302 Compliance Questionn…
This tool contains two sample questionnaires that can be used by management and board members to achieve a sustainable internal control structure.
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Mon, Dec 6, 2021
Audit Programs
Enterprise Resource Planning (ERP) Post-Implementation Revie…
This audit program sample provides best-practice general steps for an enterprise resource planning post-implementation review audit.
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Mon, Dec 6, 2021
Risk & Control Matrices - RCMs
Manage Data Center Operations: Data Warehouse and Business I…
This document outlines risks and controls common to data warehouse and business intelligence management in a risk control matrix (RCM) format.
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Mon, Dec 6, 2021
Checklists & Questionnaires
Corporate Governance Compliance Questionnaire
The two sample questionnaires in this document focus on what boards and management should do as they work to improve corporate governance.
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Mon, Nov 29, 2021
Checklists & Questionnaires
Disclosure Committee Questionnaire
Use the questions included in this tool to ensure that all necessary quarterly financial reporting disclosures are addressed and that any changes to these disclosures are explained by m...
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Mon, Nov 29, 2021
Checklists & Questionnaires
Enterprise Risk Assessment Process Questionnaire
The questions provided in this sample can be used to analyze and enhance your enterprise risk assessment strategy.
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Mon, Nov 29, 2021
Checklists & Questionnaires
Sales Planning and Forecasting Process Questionnaire
This sample questionnaire can be used by auditors to assess and improve the site planning and forecasting process.
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Mon, Nov 29, 2021
Guides
IT Security Awareness and Training Program Guide
We've designed this guide to help companies implement and strengthen security training and awareness.
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Mon, Nov 29, 2021
Audit Programs
Corporate Actions Audit Work Program
In this work program sample, we highlight general best-practice steps for the capital raise audit process.
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Mon, Nov 29, 2021
Guides
Third-Party Contract Audit Guide
In this guide, we outline the risks and key recommendations associated with the contract management process.
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Mon, Nov 15, 2021
Checklists & Questionnaires
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.
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Mon, Nov 15, 2021
Benchmarking Tools
Transportation Risk Key Performance Indicators (KPIs)
This benchmarking tool is designed to help an organization improve its transportation function and assess performance on more than 30 measures of cost, quality, time and productivity.
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Mon, Nov 15, 2021
Audit Programs
Capital Raise Audit Work Program
In this work program sample, we highlight general best-practice steps for the capital raise audit process.
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Mon, Nov 15, 2021
Audit Programs
Fixed Assets and Property Audit Work Program
In this work program sample, we provide general steps organizations can take when conducting a property and fixed assets audit.
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Mon, Nov 8, 2021
Audit Programs
Restaurant Site Review Audit Work Program
The general best-practice steps included in this tool can be applied to review a number of functions at a restaurant site.
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Mon, Nov 8, 2021
Audit Programs
Application Security Review and Testing Audit Work Program
This tool includes two sample audit programs that provide steps organizations can take to facilitate an application security review and testing audit.
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Mon, Nov 8, 2021
Checklists & Questionnaires
Site Planning and Review Checklist
This sample checklist serves as a working document that can be used by auditors to determine whether all site visit tasks are completed.
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Mon, Nov 8, 2021
Policies & Procedures
Separation of Duties Policy
In this sample policy, we outline the standards for applying separation of duties to protect a company’s information assets.
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Mon, Nov 1, 2021
Policies & Procedures
Invoice Approval Policy
This policy sample contains guidelines and procedures employees should follow when using invoice approval forms.
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Mon, Nov 1, 2021
Benchmarking Tools
Human Resources Risk Key Performance Indicators (KPIs)
The leading practices included in this tool can be applied to manage the online recruiting risks of an organization’s human resources function.
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Mon, Nov 1, 2021
Guides
Risk Culture Guide
This guide provides auditors with a comprehensive breakdown of the enterprise risk management (ERM) process and risk culture, including definitions, best practices, considerations, obje...
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Mon, Nov 1, 2021
Audit Programs
Network Infrastructure Audit Work Program
This document contains three sample work programs that can be used by organizations for conducting an IT network infrastructure audit.
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Mon, Nov 1, 2021
Checklists & Questionnaires
Business Continuity Compliance Questionnaire
This tool contains compliance-based questions to consider for evaluating the business continuity management process.
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Mon, Oct 25, 2021
Guides
Risk Management Concepts Guide
This guide can be used by auditors looking to better understand risk management processes and best practices.
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Mon, Oct 25, 2021
Policies & Procedures
Telecommunication Usage Policy
This sample policy defines guidelines and procedures organizations should follow when using telecommunications systems.
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Mon, Oct 25, 2021
Benchmarking Tools
Human Resources Leading Practices
The leading practices included in this tool can be applied to improve an organization’s human resources function.
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Mon, Oct 25, 2021
Benchmarking Tools
Customer Fraud Risk Key Performance Indicators (KPIs)
This tool includes key performance indicators and questions an organization should use to evaluate its customer fraud process.
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Mon, Oct 25, 2021
Audit Programs
Data Conversion Audit Work Program
This tool contains two sample audit programs that provide steps organizations can take to perform a data conversion audit.
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Mon, Oct 25, 2021
Guides
Risk Assessment Guide
This tool contains two guides that can be used by auditors to understand and improve their risk assessment process.
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Mon, Oct 18, 2021
Guides
Sarbanes-Oxley Compliance and Disclosure Timeline Guide
This sample document can be used as a general guide to help companies comply with the Sarbanes-Oxley Act of 2002 pursuant to a public debt offering.
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Mon, Oct 18, 2021
Guides
Common Fraud Scenarios Guide
This tool contains three guides that can be used by auditors to identify and mitigate common fraud schemes.
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Mon, Oct 18, 2021
Charters
Disclosure Committee Charter
This document provides two examples of guidelines for creating a disclosure committee charter.
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Mon, Oct 18, 2021
Policies & Procedures
IT Risk Assessment Policy
The objective of this policy is to provide a standardized approach and operating instructions for the execution of a company’s IT risk assessment.
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Mon, Oct 18, 2021
Policies & Procedures
Vendor Risk Management Policy
This sample policy contains guidelines and procedures employees should follow when overseeing third-party entities.
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Mon, Oct 4, 2021
Benchmarking Tools
Budgeting Leading Practices
This tool provides a systematic process and the best-practice elements for managing an organization’s budgeting function.
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Mon, Oct 4, 2021
Benchmarking Tools
IT Change Management Leading Practices
This tool features leading practices that can be used to evaluate and improve an organization’s IT infrastructure.
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Mon, Oct 4, 2021
Benchmarking Tools
Currency Risk Key Performance Indicators (KPIs)
This tool outlines leading practices and questions that can be used by organizations to identify and assess the impact of currency risk.
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Mon, Oct 4, 2021
Benchmarking Tools
Manage Mergers and Acquisitions Key Performance Indicators (…
This tool contains key performance measures an organization should consider when achieving its merger or acquisition goals.
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Mon, Oct 4, 2021
Guides
Internal Audit Contributing to the Success of Enterprise Ris…
In this tool, we’ve compiled a guide that defines internal audit’s role and the keys to success related to an organization’s enterprise risk management process.
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Mon, Oct 4, 2021
Audit Programs
Security Management Audit Work Program
This tool contains two sample work programs that provide general steps organizations can take when conducting a security management audit.
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Mon, Oct 4, 2021
Guides
Enterprise Risk Management Guide: Identifying and Understand…
In this tool, we’ve included a guide that provides leading practices related to improving an organization’s enterprise risk management program.
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Mon, Sep 27, 2021
Checklists & Questionnaires
Capital Expenditure and Fixed Asset Process Questionnaire
This tool contains questions that can be used by auditors to evaluate an organization’s capital expenditures and fixed asset process.
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Mon, Sep 27, 2021
Policies & Procedures
Account Reconciliation Policy
This tool contains multiple sample policies that establish procedures and guidelines organizations can use during their account reconciliation process.
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Mon, Sep 27, 2021
Benchmarking Tools
Pricing Risk Key Performance Indicators (KPIs)
This document includes leading practices and questions an organization should consider when developing its pricing strategies.
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Mon, Sep 27, 2021
Benchmarking Tools
Financial Instrument Risk Key Performance Indicators (KPIs)
This tool contains business risks and questions organizations should address when handling their financial instruments.
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Mon, Sep 27, 2021
Risk & Control Matrices - RCMs
Manage Security and Privacy: Manage Security Configurations…
This document outlines risks and controls common to managing security configurations during the security and privacy management process in a risk control matrix (RCM) format.
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Mon, Sep 27, 2021
Charters
Corporate Audit Department Charter
This tool contains six sample charters that outline the mission statement, objectives, responsibilities and services of a company's corporate audit department.
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Mon, Sep 20, 2021
Guides
Auditing the Enterprise Risk Management (ERM) Process Guide
In this tool, we’ve compiled a guide that includes a systematic, disciplined approach to evaluating and improving the effectiveness of a company’s risk management, control and governanc...
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Mon, Sep 20, 2021
Guides
Sarbanes-Oxley Compliance Committee Structure Guide
This guide discusses the duties, composition, structure and interrelationships of the disclosure committee that needs to be formed to facilitate SOX compliance.
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Mon, Sep 20, 2021
Policies & Procedures
Data Backup and Retention Policy
This tool contains three sample policies that highlight guidelines and procedures common to recognizing and retaining data.
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Mon, Sep 20, 2021
Benchmarking Tools
Agile Audit Leading Practices
This tool provides agile methodologies and leading practices an organization should use to measure and enhance its internal audit capabilities.
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Mon, Sep 20, 2021
Benchmarking Tools
Collateral Risk Key Performance Indicators (KPIs)
This tool defines collateral risk, shares leading practices to mitigate collateral risk and provides questions to consider.
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Mon, Sep 20, 2021
Benchmarking Tools
Settlement Risk Key Performance Indicators (KPIs)
This tool discusses the meaning of settlement risk, outlines business risks related to settlement, and shares performance measures and questions to consider.
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Mon, Sep 20, 2021
Policies & Procedures
Information Security Management System Policy
This policy establishes the scope of a company's information security management system and characterizes the interfaces of its environment in terms of processes and technical infrastru...
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Mon, Sep 13, 2021
Policies & Procedures
IT Personnel Security Policy
The objective of this policy is to define the security standards that must be applied in regard to personnel.
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Mon, Sep 13, 2021
Benchmarking Tools
Fraud Indicators: Financial Performance Key Performance Indi…
This tool contains fraud indicators and leading practices companies should consider when evaluating their financial performance.
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Mon, Sep 13, 2021
Benchmarking Tools
Audit Committee Responsibilities and Key Performance Indicat…
This tool contains leading practices and key performance indicators organizations should use for the audit committee's role.
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Mon, Sep 13, 2021
Policies & Procedures
Intercompany Accounting Policy
This tool contains three sample policies that outline guidelines and procedures related to an organization’s intercompany transactions process.
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Mon, Sep 6, 2021
Policies & Procedures
Customer Credit Policy
This tool includes two sample policies that provide guidelines for establishing customer credit limits, the credit hold and release process, and the ongoing credit review of customer ac...
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Mon, Sep 6, 2021
Policies & Procedures
Physical Security Standard Policy
The purpose of this policy is to create and maintain a physically secure environment that protects company property and information from unauthorized access.
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Mon, Sep 6, 2021
Checklists & Questionnaires
Complaint Reporting Process Questionnaire
This questionnaire focuses on issues that audit committees and management should consider as they collaborate to comply with the SECs rules pursuant to Section 301 of the Sarbanes-Oxley...
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Mon, Sep 6, 2021
Benchmarking Tools
Enterprise Security Key Performance Indicators (KPIs)
The purpose of this tool is to encourage dialog and help an organization assess the state of its network security. Areas included in this review include security policies and procedures...
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Mon, Sep 6, 2021
Benchmarking Tools
Manage Capital Planning Key Performance Indicators (KPIs)
This document includes key performance measures an organization can use to improve its capital planning process.
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Mon, Aug 30, 2021
Guides
Strategy Assessment Guide
In this tool, we’ve compiled a guide that outlines the key recommendations and processes related to an organization’s strategic planning process.
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Mon, Aug 30, 2021
Policies & Procedures
Earnings Per Share Policy
This tool contains two policy samples that can be used by organizations to establish uniform policies for the calculation of basic and diluted earnings per share.
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Mon, Aug 30, 2021
Checklists & Questionnaires
Sarbanes-Oxley Compliance and Reporting Strategy Questionnai…
This tool outlines questions to consider when preparing an organization’s Sarbanes-Oxley (SOX) compliance and reporting strategies.
Subscriber Content
Mon, Aug 30, 2021
Benchmarking Tools
Purchase-to-Payment Leading Practices
This tool features a number of leading practices for the purchase-to-payment process.
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Mon, Aug 30, 2021
Requests for Proposals - RFPs
Request for Proposal: Sarbanes-Oxley Section 404 Implementat…
This request for proposal (RFP) sample can be used by organizations seeking a qualified service provider to implement a Sarbanes-Oxley Section 404 compliance function.
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Mon, Aug 23, 2021
Audit Programs
Application Audit Work Program
This tool includes three audit program samples that can be used by organizations to evaluate and improve business unit application controls.
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Mon, Aug 23, 2021
Benchmarking Tools
Sales Compensation Leading Practices
This tool features several leading practices to assist with evaluating and improving an organization’s sales compensation process.
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Mon, Aug 23, 2021
Benchmarking Tools
Managing Financial Risks Leading Practices
This tool features several leading practices to assist with measuring and improving an organization’s financial risk management process.
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Mon, Aug 23, 2021
Benchmarking Tools
Payroll and HR Leading Practices
This tool features a number of leading practices to assist with payroll and HR process improvement.
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Mon, Aug 23, 2021
Benchmarking Tools
Cash Receipts and Collections Leading Practices
This sample checklist can be used to determine the extent to which various best business practices are being followed in the areas of collections and cash applications.
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Mon, Aug 23, 2021
Methodologies & Models
Anti-Money Laundering Capability Maturity Model (CMM)
This tool defines the capability maturity indicators for the anti-money laundering process, from the initial stage through the optimized stage.
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Mon, Aug 16, 2021
Audit Reports
Purchase-to-Payment Review Audit Report
This document contains three sample audit reports that can be used by auditors to learn how other organizations conducted a purchase-to-payment audit.
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Mon, Aug 16, 2021
Policies & Procedures
Document Retention Program Policy
In this document, we provide two sample policies that establish definitions, guidelines and procedures an organization should follow during the document retention process.
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Mon, Aug 16, 2021
Benchmarking Tools
Business Continuity Management Leading Practices
Organizations can use the leading practices outlined in this tool to measure and improve the business continuity management process.
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Mon, Aug 16, 2021
Job Descriptions
Chief Audit Executive Job Description
For organizations looking to hire a chief audit executive, this sample job description provides a solid starting point for defining the responsibilities and qualifications of the role.
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Mon, Aug 16, 2021
Benchmarking Tools
Incentive Compensation Leading Practices
This tool contains a number of leading practices to assist with evaluating and enhancing an organization's incentive compensation process.
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Mon, Aug 16, 2021
Benchmarking Tools
Warranty and Field Services Leading Practices
This tool features several leading practices to assist with warranty and field services process improvement.
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Mon, Aug 9, 2021
Benchmarking Tools
Cash Flow Management Leading Practices
This tool features several leading practices to assist with measuring and improving an organization’s cash flow management process.
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Mon, Aug 9, 2021
Audit Reports
Enterprise Resource Planning Upgrade Audit Report
Auditors can use this audit report template for conducting and documenting the results of an enterprise resource planning upgrade audit.
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Mon, Aug 9, 2021
Guides
Project Management Office Governance Guide
This document provides a guide to understanding and standardizing the objectives, structure and operating principles of a PMO governance committee.
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Mon, Aug 9, 2021
Audit Programs
Enterprise Resource Planning Security Audit Work Program
In this work program sample, we list general best-practice steps for the enterprise resource planning security process.
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Mon, Aug 9, 2021
Benchmarking Tools
Accounts Receivable, Credit and Collections Leading Practice…
This tool features several leading practices to assist with measuring and improving an organization’s accounts receivable, credit and collections process.
Subscriber Content
Mon, Aug 2, 2021
Benchmarking Tools
Manage Relations With the Board of Directors Key Performance…
This tool includes several leading practices that can be used as a starting point for discussions about maintaining relations with the board of directors.
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Mon, Aug 2, 2021
Charters
Quality Assurance Function Charter
This sample establishes guidelines and responsibilities for creating a quality assurance function charter.
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Mon, Aug 2, 2021
Checklists & Questionnaires
Sarbanes-Oxley Policy Evaluation Checklist
This tool provides points to consider when conducting an organization’s Sarbanes-Oxley (SOX) policy evaluation.
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Mon, Aug 2, 2021
Checklists & Questionnaires
Segregation of Duties Questionnaire
This tool contains 14 sample questionnaires auditors can use to ensure proper segregation of duties for a variety of processes.
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Mon, Aug 2, 2021
Policies & Procedures
Enterprise Incident Response Policy
This tool contains two sample policies that can be used by auditors to develop a consistent process for responding to and recovering from security incidents.
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Mon, Aug 2, 2021
Benchmarking Tools
Privacy Program Leading Practices
This tool features several leading practices to consider when establishing a privacy program.
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Mon, Jul 26, 2021
Checklists & Questionnaires
Tax Compliance Process Internal Control Questionnaire
This sample questionnaire can be used to assess the internal controls related to a company’s tax compliance process.
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Mon, Jul 26, 2021
Checklists & Questionnaires
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.
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Mon, Jul 26, 2021
Audit Programs
System Pre-Implementation Audit Work Program
This tool contains three sample work programs that highlight general steps organizations should follow when executing a pre-implementation review audit.
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Mon, Jul 26, 2021
Charters
HR and Compensation Committee Charter
This sample establishes guidelines for creating an HR and compensation committee charter.
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Mon, Jul 19, 2021
Charters
Project Management Charter Template
This sample document provides guidelines for creating an organization's project management charter.
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Mon, Jul 19, 2021
Checklists & Questionnaires
Sarbanes-Oxley Testing Documentation Questionnaire
This tool includes questions to consider when documenting Sarbanes-Oxley (SOX) testing procedures, results and recommendations.
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Mon, Jul 19, 2021
Policies & Procedures
Chart of Accounts Policy
The three sample policies included in this tool establish standards for governing the handling of all of an organization’s financial transactions.
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Mon, Jul 19, 2021
Policies & Procedures
Access Management Policy
This tool contains three sample policies that define procedures for ensuring that access to all systems and applications is properly approved and monitored.
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Mon, Jul 19, 2021
Charters
IT Change Advisory Board Charter
This sample provides key roles and responsibilities for creating an IT change advisory board charter.
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Mon, Jul 5, 2021
Charters
Business Continuity Program Charter
This sample establishes guidelines for developing a business continuity program charter.
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Mon, Jul 5, 2021
Charters
Risk Management Oversight Committee Charter
This sample outlines responsibilities and duties for establishing a risk management oversight committee charter.
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Mon, Jul 5, 2021
Checklists & Questionnaires
Root Cause Analysis Questionnaire
This questionnaire can be used by organizations as a starting point for sourcing the root causes of problems or risks.
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Mon, Jul 5, 2021
Policies & Procedures
Network Access Control Devices Policy
The purpose of this sample policy is to ensure that all company network devices and firewalls are properly identified and configured.
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Mon, Jul 5, 2021
Audit Programs
Vulnerability Assessment Audit Work Program
This audit program sample offers best-practice general steps for a vulnerability assessment audit, including key objectives/control questions and their results.
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Mon, Jul 5, 2021
Charters
Emergency Executive Committee Charter
This sample provides guidelines and responsibilities for creating an emergency executive committee charter (EEC).
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Mon, Jun 28, 2021
Charters
Board of Directors Authorization Charter
This sample establishes guidelines and responsibilities for developing a board of directors authorization charter.
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Mon, Jun 28, 2021
Job Descriptions
Project Controls Group Master Scheduler Job Description
This description summarizes the responsibilities and qualifications for the project controls group master scheduler role.
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Mon, Jun 28, 2021
Guides
Data Analytics and Audit Coverage Guide
This document includes two sample guides that can be used for understanding and leveraging an organization’s data analytics process.
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Mon, Jun 28, 2021
Audit Programs
Time and Labor System Post-Implementation Audit Work Program
This work program sample can be used by organizations to measure the infrastructure for an implemented time and labor system or application.
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Mon, Jun 28, 2021
Job Descriptions
Chief Information Officer (CIO) Job Description
This job description sample summarizes the responsibilities, key selection criteria and general information for the role of the chief information officer.
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Mon, Jun 21, 2021
Policies & Procedures
Foreign Currency Policy
The purpose of this policy is to establish uniform policies for recording foreign currency transactions and translations.
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Mon, Jun 21, 2021
Audit Programs
Treasury Security Review Audit Work Program
In this work program sample, we provide general best-practice steps for the treasury security review audit process.
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Mon, Jun 21, 2021
Audit Programs
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.
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Mon, Jun 21, 2021
Job Descriptions
Sarbanes-Oxley (SOX) Coordinator Job Description
This job description sample outlines the responsibilities, key selection criteria and general information for the role of the Sarbanes-Oxley coordinator.
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Mon, Jun 14, 2021
Job Descriptions
Chief Credit Officer Job Description
This job description sample outlines the responsibilities, key selection criteria and general information for the role of the chief credit officer.
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Mon, Jun 14, 2021
Policies & Procedures
Encryption Key Policy
This tool contains two sample policies that establish guidelines for use of encryption to secure company information assets and applications.
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Mon, Jun 14, 2021
Audit Programs
Intranet Audit Work Program
This work program sample highlights general steps an organization should follow when performing an intranet audit.
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Mon, Jun 14, 2021
Benchmarking Tools
Process Alignment Risk Key Performance Indicators (KPIs)
This tool includes key performance indicators and questions an organization should use to organize and perform process alignment.
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Mon, Jun 7, 2021
Job Descriptions
Vice President, Internal Audit/Chief Audit Executive Job Des…
This sample job description summarizes the responsibilities, key selection criteria and general information for the role of the vice president of internal audit.
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Mon, Jun 7, 2021
Job Descriptions
Director of IT Job Description
This job description sample outlines the responsibilities, key selection criteria and general information for the role of the director of IT.
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Mon, Jun 7, 2021
Audit Programs
Security Audit Work Program
Organizations can use this audit work program sample to assess the effectiveness of risk management processes and the risk levels related to their security measures.
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Mon, Jun 7, 2021
Audit Programs
Privacy Audit Work Program
This sample work program highlights risks to consider and general steps to take when facilitating a privacy audit.
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Mon, Jun 7, 2021
Job Descriptions
Senior Internal Auditor Job Description
This senior internal auditor job description sample outlines the responsibilities, key selection criteria and general information for the role.
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Mon, May 31, 2021
Benchmarking Tools
Opportunity Cost Risk Key Performance Indicators (KPIs)
This benchmarking tool outlines the business risks of opportunity cost and shares the root causes and performance measures related to opportunity cost risk.
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Mon, May 31, 2021
Benchmarking Tools
Affiliations Risk Key Performance Indicators (KPIs)
This benchmarking tool lists business risks related to affiliations, shares management practices and performance measures, and provides risk evaluation questions.
Subscriber Content
Mon, May 31, 2021
Job Descriptions
Vice President, Corporate Audit Job Description
This job description outlines the responsibilities and qualifications for the vice president, corporate audit role. This position reports to the senior vice president, corporate audit o...
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Mon, May 31, 2021
Guides
Guide to Implementing a Self-Assessment Program
In this tool, we’ve included two guides that outline the best-practice elements and processes related to developing and maintaining a self-assessment program.
Subscriber Content
Mon, May 31, 2021
Job Descriptions
Director of IT Project Management Job Description
This sample job description summarizes the responsibilities, key selection criteria and general information for the role of the director of IT project management.
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Mon, May 24, 2021
Guides
Self-Assessment Survey Design Guide
This document provides guidance for organizations preparing and designing a self-assessment survey.
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Mon, May 24, 2021
Benchmarking Tools
Data Integrity Risk Key Performance Indicators (KPIs)
This tool contains key performance indicators and questions an organization can use to manage its data integrity process.
Subscriber Content
Mon, May 10, 2021
Job Descriptions
Senior Director of Internal Audit Job Description
This job description sample outlines the responsibilities, key selection criteria and general information for the role of the senior director of internal audit.
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Mon, May 10, 2021
Benchmarking Tools
External Financial Information Key Performance Indicators (K…
This tool focuses on the key objectives for providing external financial information, the outcome measures associated with each objective, and the activity measures that drive each outc...
Subscriber Content
Mon, May 10, 2021
Guides
Self-Assessment Value Proposition Guide
This tool contains three guides that describe the four common elements needed in all self-assessment meetings and explain how they can be combined to create an effective meeting agenda.
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Mon, May 10, 2021
Policies & Procedures
Financial Close Policy: Capital Project Procedures
This sample policy highlights capital project procedures organizations should follow during the financial close process.
Subscriber Content
Mon, May 3, 2021
Job Descriptions
Vice President, Chief Compliance Officer (CCO) Job Descripti…
This sample job description notes the responsibilities, key selection criteria and general information for the role of the chief compliance officer.
Subscriber Content
Mon, May 3, 2021
Guides
Risk Assessment Facilitation Guide
This tool contains three guidance documents that can be used by auditors to facilitate a risk assessment workshop.
Subscriber Content
Mon, May 3, 2021
Benchmarking Tools
Project Management Risk Key Performance Indicators (KPIs)
This tool contains leading practices and questions companies should consider when creating their project management strategies.
Subscriber Content
Mon, May 3, 2021
Benchmarking Tools
Records Management Risk Key Performance Indicators (KPIs)
This tool contains key performance indicators and questions an organization can use to evaluate its record management process.
Subscriber Content
Mon, May 3, 2021
Benchmarking Tools
System Design Risk Key Performance Indicators (KPIs)
This tool includes key performance indicators and questions an organization should use to evaluate and manage its system design process.
Subscriber Content
Mon, Apr 26, 2021
Audit Programs
Data Privacy Audit Work Program
This work program sample highlights general steps an organization should follow with respect to effective data privacy.
Subscriber Content
Mon, Apr 26, 2021
Benchmarking Tools
Channel Effectiveness Risk Key Performance Indicators (KPIs)
This tool highlights key performance indicators and questions organizations should address when measuring channel effectiveness.
Subscriber Content
Mon, Apr 26, 2021
Policies & Procedures
Financial Close Policy: Bank Reconciliation Procedures
This policy sample outlines bank reconciliation procedures organizations should follow during the financial close process.
Subscriber Content
Mon, Apr 26, 2021
Benchmarking Tools
Manage Inventories Key Performance Indicators (KPIs)
This tool contains leading practices an organization can use to evaluate and manage its inventory process.
Subscriber Content
Mon, Apr 19, 2021
Memos
IT Network Security Scope Memo
The purpose of this memo is to document the assumptions and decision criteria used in scoping the documentation efforts around network security.
Subscriber Content
Mon, Apr 19, 2021
Policies & Procedures
Enterprise Assessment and Monitoring Policy
The purpose of this policy is to develop a consistent method for scheduling and managing company IT security assessment processes.
Subscriber Content
Mon, Apr 19, 2021
Benchmarking Tools
Communicate With Shareholders Key Performance Indicators (KP…
This tool outlines leading practices and questions that can be used by organizations to develop and manage shareholder communication.
Subscriber Content
Mon, Apr 19, 2021
Benchmarking Tools
Manage Improvement and Change Key Performance Indicators (KP…
This tool features key performance indicators an organization should use to manage enterprisewide change and improvement.
Subscriber Content
Mon, Apr 19, 2021
Memos
Incentive Compensation Review Memo
This sample memo serves as a report of an internal audit function’s high-level assessment of the company’s incentive compensation process.
Subscriber Content
Mon, Apr 5, 2021
Audit Programs
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.
Subscriber Content
Mon, Apr 5, 2021
Guides
Auditing Corporate Governance Guide
This tool contains two guides that can be used by auditors to assess and understand the four pillars of an organization’s governance framework.
Subscriber Content
Mon, Apr 5, 2021
Benchmarking Tools
IT Performance Risk Key Performance Indicators (KPIs)
This tool outlines leading practices and questions for organizations to consider when evaluating IT performance.
Subscriber Content
Mon, Apr 5, 2021
Benchmarking Tools
Manage Government Relations Key Performance Indicators (KPIs…
This document includes leading practices and questions organizations can use to effectively manage government relations.
Subscriber Content
Mon, Apr 5, 2021
Benchmarking Tools
Compliance Risk Key Performance Indicators (KPIs)
This tool features key performance indicators and questions organizations should consider when measuring compliance for business processes.
Subscriber Content
Mon, Mar 29, 2021
Benchmarking Tools
Enterprise Risk Management Key Performance Indicators (KPIs)
This tool contains key performance indicators and questions an organization can use to evaluate its enterprise risk management process.
Subscriber Content
Mon, Mar 29, 2021
Benchmarking Tools
Implement Total Quality Management Key Performance Indicator…
This tool outlines leading practices that can be used by organizations to implement and maintain total quality management (TQM).
Subscriber Content
Mon, Mar 29, 2021
Memos
Security Access Badges Memo
The purpose of this sample memo is to outline the utilization of security access badges by a company to restrict access by unauthorized individuals to specific physical locations.
Subscriber Content
Mon, Mar 29, 2021
Policies & Procedures
End-User Information Security Background Policy
This policy sample establishes guidelines and procedures common to use of all company information technology systems.
Subscriber Content
Mon, Mar 29, 2021
Audit Programs
Building Contract Audit Work Program
This audit program can be used by organizations to ensure compliance with the terms of leasing and management contracts.
Subscriber Content
Mon, Mar 29, 2021
Guides
Work Program Guide
This tool contains two guides that outline sample work program fieldwork and administrative steps for a typical audit procedure.
Subscriber Content
Mon, Mar 22, 2021
Policies & Procedures
Accounts Payable Document Preparation Policy
This sample policy defines guidelines and procedures organizations should follow when preparing accounts payable documentation.
Subscriber Content
Mon, Mar 22, 2021
Benchmarking Tools
Build Lender Relationships Key Performance Indicators (KPIs)
This tool contains leading practices an organization should consider when evaluating its banker and lender performance.
Subscriber Content
Mon, Mar 22, 2021
Benchmarking Tools
Accounts Payable Process Key Performance Indicators (KPIs)
This tool includes key performance indicators an organization should use to measure and improve its accounts payable process.
Subscriber Content
Mon, Mar 22, 2021
Policies & Procedures
Data Classification Standard Policy
This sample policy can be used by auditors to ensure that all of the organization’s classified information is properly identified and marked.
Subscriber Content
Mon, Mar 15, 2021
Benchmarking Tools
Sourcing Risk Key Performance Indicators (KPIs)
This tool contains leading practices and questions organizations should consider when evaluating outsourcing risks.
Subscriber Content
Mon, Mar 15, 2021
Benchmarking Tools
Benchmark Performance Key Performance Indicators (KPIs)
This tool outlines key performance indicators and process steps organizations should follow when benchmarking.
Subscriber Content
Mon, Mar 15, 2021
Benchmarking Tools
Measure Organizational Performance Key Performance Indicator…
This tool includes key performance indicators and questions organizations should consider when evaluating their performance measures.
Subscriber Content
Mon, Mar 8, 2021
Benchmarking Tools
Develop Public Relations Program Key Performance Indicators…
This tool contains leading practices and key performance indicators companies should consider when creating their public relations campaigns.
Subscriber Content
Mon, Mar 8, 2021
Policies & Procedures
Connection to Untrusted Network Standard Policy
This sample policy documents security requirements surrounding network access between a company’s computer network and untrusted computer networks.
Subscriber Content
Mon, Mar 8, 2021
Policies & Procedures
Data Access and User Authentication Policy
The purpose of this access management policy is to ensure that access to all company systems and applications is properly approved and monitored.
Subscriber Content
Mon, Mar 8, 2021
Audit Programs
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.
Subscriber Content
Mon, Mar 8, 2021
Guides
Project Management Office Guide
This document contains two guides that provide an in-depth examination of the project management office's structure and responsibilities.
Subscriber Content
Mon, Mar 1, 2021
Policies & Procedures
Employee Stock Purchase Plan Policy
This sample policy can be used by auditors to understand and review the essential components of an organization’s employee stock purchase plan (ESPP) process.
Subscriber Content
Mon, Mar 1, 2021
Benchmarking Tools
Apply Best Practices Across the Organization Key Performance…
This tool defines leading practices and questions to consider related to implementing and maintaining best practices across an organization.
Subscriber Content
Mon, Mar 1, 2021
Benchmarking Tools
Warranty and Claims Key Performance Indicators (KPIs)
This tool outlines leading practices and key performance indicators common to an organizations warranty and claims process.
Subscriber Content
Mon, Mar 1, 2021
Guides
Interview Essentials Guide
This tool contains two guides management can use to understand the essential components of the interview process and to prepare to conduct an interview.
Subscriber Content
Mon, Feb 22, 2021
Policies & Procedures
IT Change Management Policy
This document contains multiple sample policies that provide an overview of procedures organizations should perform during the IT change management process.
Subscriber Content
Mon, Feb 22, 2021
Policies & Procedures
Technology Purchasing Policy
This sample policy establishes standards and procedures organizations should follow when handling technology-related purchases.
Subscriber Content
Mon, Feb 15, 2021
Policies & Procedures
Standard Shipping and Packaging Policy
The purpose of this sample policy is to ensure that all items manufactured by an organization are given the necessary protection during shipping.
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Mon, Feb 15, 2021
Policies & Procedures
Authorization to Use or Disclose PHI: HIPAA Policy
This sample policy outlines procedures organizations should follow common to proper use or disclosure of protected health information (PHI).
Subscriber Content
Mon, Feb 15, 2021
Benchmarking Tools
Intellectual Property Risk: Key Performance Indicators (KPIs…
This tool defines core risks and key performance indicators related to an organization's intellectual property (IP) infringement process.
Subscriber Content
Mon, Feb 15, 2021
Policies & Procedures
System Software Development Policy
This template can be used to record a company’s system software development policy and requirements and the responsibilities for implementation.
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Mon, Feb 8, 2021
Policies & Procedures
IT Auditing and Logging Standard Policy
The purpose of this auditing and logging standard is to ensure that all company systems are auditable and that proper procedures are in place to identify and resolve all high-risk secur...
Subscriber Content
Mon, Feb 8, 2021
Guides
Fraud Detection Guide
This tool includes three guides that provide standards and steps organizations can use for effective fraud detection.
Subscriber Content
Mon, Feb 8, 2021
Process Flows
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.
Subscriber Content
Mon, Feb 8, 2021
Audit Programs
Big Data Audit Work Program: Data Security Management
This work program template highlights general steps an organization should follow with respect to effective data security management.
Subscriber Content
Mon, Feb 1, 2021
Process Flows
Payroll Process Flow
This process flow can be used as a general guide to understand and review the steps in an organization’s payroll process.
Subscriber Content
Mon, Feb 1, 2021
Policies & Procedures
Social Media Policy
This sample policy establishes standards and procedures employees should follow when engaging in social media networking.
Subscriber Content
Mon, Jan 25, 2021
Policies & Procedures
IT and Telephony Systems Acceptable Use Policy
This sample policy outlines guidelines and procedures common to proper use of a debt manager’s IT and telephony equipment.
Subscriber Content
Mon, Jan 25, 2021
Process Flows
Close-the-Books Process Flow
This tool includes two sample process flows that can be used as a general guide to understanding, reviewing and mapping the close-the-books process.
Subscriber Content
Mon, Jan 25, 2021
Audit Reports
Treasury Review Audit Report
This tool contains two sample audit reports that focus on opportunities for process improvement through interviews with treasury personnel, observations, and limited transaction testing...
Subscriber Content
Mon, Jan 25, 2021
Guides
Performance Measures Guide
This document contains two sample guides that offer organizations a systematic approach to developing, implementing and using performance measures.
Subscriber Content
Mon, Jan 18, 2021
Policies & Procedures
Printer Policy
This sample printer policy can be used by organizations to facilitate the appropriate and responsible business use of their printer assets.
Subscriber Content
Mon, Jan 18, 2021
Benchmarking Tools
Warehouse and Storage Key Performance Indicators (KPIs)
This tool outlines leading practices and key performance indicators for the warehouse and storage process.
Subscriber Content
Mon, Jan 18, 2021
Benchmarking Tools
Lockbox Accounts Key Performance Indicators (KPIs)
This tool defines lockbox accounts, shares leading practices to mitigate the effects of processing, and provides methods to consider.
Subscriber Content
Mon, Jan 18, 2021
Audit Reports
Site Review Audit Report
This document contains three sample reports that can be used by auditors to learn how other organizations facilitated a site review audit.
Subscriber Content
Mon, Jan 11, 2021
Checklists & Questionnaires
Internal Audit Feedback Questionnaire
This tool includes three sample questionnaires that can be used by internal audit functions to gather client feedback and measure client satisfaction.
Subscriber Content
Mon, Jan 11, 2021
Guides
Initial Public Offering (IPO) Guide
This tool contains two sample guides that can be used for successfully handling and organizing a private company’s public transition.
Subscriber Content
Mon, Jan 11, 2021
Policies & Procedures
Mobile Device Acceptable Use Policy
This sample policy defines standards, procedures and restrictions for end users required to access corporate data from mobile devices.
Subscriber Content
Mon, Jan 11, 2021
Audit Reports
Risk Assessment and Internal Audit Plan
This tool contains three sample reports that detail results from an annual risk assessment designed to help organizations measure and improve their internal audit process.
Subscriber Content
Mon, Dec 21, 2020
Audit Programs
Purchasing Rebates Audit Work Program
This tool includes two sample audit programs that provide steps organizations can take to perform a purchasing rebates audit.
Subscriber Content
Mon, Dec 21, 2020
Audit Reports
Sarbanes-Oxley Section 404 Status Report
This document includes two sample reports that can be used to communicate the results of a Sarbanes-Oxley Section 404 review and improve an organization’s internal control structure.
Subscriber Content
Mon, Dec 14, 2020
Checklists & Questionnaires
Evaluation of Control Deficiencies Questionnaire
This sample questionnaire can be used by auditors to efficiently assess and classify an organization’s control deficiencies.
Subscriber Content
Mon, Dec 14, 2020
Checklists & Questionnaires
Common Risk Language Questionnaire
This sample questionnaire contains best practices and questions to consider for communicating and prioritizing risk across an organization.
Subscriber Content
Mon, Dec 14, 2020
Guides
Business Continuity Planning Guide
This tool features two sample guides that can be used for implementing and maintaining an organization’s business continuity process.
Subscriber Content
Mon, Dec 14, 2020
Guides
Business Intelligence Overview and Guide
This document includes two sample guides that discuss the meaning, importance and drivers of business intelligence (BI).
Subscriber Content
Mon, Dec 7, 2020
Audit Reports
Internal Audit Risk Assessment Audit Committee Report
This tool contains two sample audit reports that can be used by auditors to summarize the results of an internal audit risk assessment to the audit committee.
Subscriber Content
Mon, Dec 7, 2020
Checklists & Questionnaires
Internal Control Structure Validation Questionnaire
This tool features questions to consider for verifying an organization’s internal controls over financial reporting (ICFR) during management’s assessment.
Subscriber Content
Mon, Dec 7, 2020
Charters
Enterprise Risk Management (ERM) Committee Charter
This sample charter outlines the responsibilities and duties, membership and operations, and meetings and attendance for an organization’s enterprise risk management (ERM) committee.
Subscriber Content
Mon, Nov 30, 2020
Audit Reports
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.
Subscriber Content
Mon, Nov 30, 2020
Checklists & Questionnaires
Compliance Efficiencies Questionnaire
This tool contains technology-based questions to consider for evaluating and improving an organization’s enterprise risk management.
Subscriber Content
Mon, Nov 30, 2020
Policies & Procedures
HIPAA PHI Policy
This sample contains eight policies that outline procedures governing the handling of protected health information (PHI) in compliance with HIPAA security provisions.
Subscriber Content
Mon, Nov 30, 2020
Policies & Procedures
Bad Debt Policy
This tool contains two sample policies that establish procedures for determining the bad debt reserve when finalizing accounts receivable on the financial statements.
Subscriber Content
Mon, Nov 30, 2020
Audit Reports
Entity-Level Controls Assessment Report
This document contains two sample audit reports that can be used to document management’s assessment of internal controls over each of the five components at the entity level.
Subscriber Content
Mon, Nov 16, 2020
Checklists & Questionnaires
Risk Management Executive Committee Questionnaire
This tool contains questions to consider for improving an organization’s risk management capabilities by evaluating its risk management executive committee (RMEC).
Subscriber Content
Mon, Nov 16, 2020
Checklists & Questionnaires
Project Management Office (PMO) Strength Questionnaire
This tool provides cost-effective project management questions to consider for examining and enhancing an organization’s Sarbanes-Oxley (SOX) compliance.
Subscriber Content
Mon, Nov 16, 2020
Policies & Procedures
Confidentiality Policy
This tool includes three sample policies that highlight guidelines and procedures for maintaining the confidentiality of an organization’s confidential business information and personal...
Subscriber Content
Mon, Nov 16, 2020
Checklists & Questionnaires
Internal Audit External Quality Assessment Process Results Q…
This tool outlines questions organizations can use to measure the external quality of their internal audit functions.
Subscriber Content
Mon, Nov 9, 2020
Checklists & Questionnaires
Identity Management Tool Questionnaire
The questions provided in this tool can help organizations manage their security and privacy concerns specific to identity management.
Subscriber Content
Mon, Nov 9, 2020
Policies & Procedures
Spreadsheet Controls Policy
This tool contains two samples that outline policies and procedures to give guidance and ensure compliance related to financial spreadsheet controls.
Subscriber Content
Mon, Nov 9, 2020
Audit Reports
Audit Committee Report — Internal Audit Plan
This tool contains three sample audit reports that can be used by auditors to evaluate and improve the internal audit plan.
Subscriber Content
Mon, Nov 9, 2020
Guides
Audit Ratings Guide
This tool contains two sample guides that can be used for identifying opportunities to further enhance and improve areas such as internal controls, operations and accounting.
Subscriber Content
Mon, Nov 9, 2020
Audit Reports
Risk Assessment Audit Report
This tool includes two sample audit reports that outline steps an audit department should take when conducting a risk assessment.
Subscriber Content
Mon, Nov 9, 2020
Audit Reports
Executive Report on Internal Controls
This tool contains two samples that provide specific guidance internal audit can use when reporting on the state of internal controls at year-end.
Subscriber Content
Mon, Nov 2, 2020
Checklists & Questionnaires
Risk Control Specialists Questionnaire
This tool integrates risk control specialist questions to consider for measuring and improving an organization’s Sarbanes-Oxley compliance process.
Subscriber Content
Mon, Nov 2, 2020
Checklists & Questionnaires
Vendor Assessment Questionnaire
This tool offers vendor assessment report questions to consider for enhancing outsourced operations common to Sarbanes-Oxley (SOX) compliance.
Subscriber Content
Mon, Nov 2, 2020
Checklists & Questionnaires
Process-Based Self-Assessment Request Questionnaire
This tool contains questions and best practices to consider when implementing and/or evaluating an organization’s process-based self-assessment program.
Subscriber Content
Mon, Nov 2, 2020
Policies & Procedures
Capital Assets Policy
This tool contains two sample policies that outline procedures for handling and identifying capital assets across the company.
Subscriber Content
Mon, Nov 2, 2020
Benchmarking Tools
Financial Ratio Key Performance Indicators (KPIs)
This document provides guidance on performance ratios, financial status ratios and market value ratios that can be used for a financial ratio analysis.
Subscriber Content
Mon, Nov 2, 2020
Audit Reports
Accounts Receivable Credit and Collections Audit Report
This document contains three sample audit reports that can be used by auditors to learn how other organizations performed an accounts receivable credit and collections audit.
Subscriber Content
Mon, Oct 19, 2020
Checklists & Questionnaires
Process Owner Accountability Questionnaire
This tool provides an overview and description of process owner accountability and responsibility for testing operational effectiveness. It also includes a list of diagnostic questions ...
Subscriber Content
Mon, Oct 19, 2020
Checklists & Questionnaires
Effective Internal Controls Over Financial Reporting (ICFR)…
This tool outlines best practices and questions to consider when documenting the summary and results of ICFR testing.
Subscriber Content
Mon, Oct 19, 2020
Policies & Procedures
Record Management Policy
This tool contains two sample policies that outline guidelines and procedures related to managing and retaining business records.
Subscriber Content
Mon, Oct 19, 2020
Charters
Audit Committee Charter
This document contains nine samples that provide guidelines and standards for creating an audit committee charter.
Subscriber Content
Mon, Oct 19, 2020
Audit Reports
Business Continuity Management Audit Report
This tool contains two sample audit reports that can be used to assess an organization’s business continuity management program based on leading practices.
Subscriber Content
Mon, Oct 12, 2020
Checklists & Questionnaires
Enterprise Risk Management (ERM) Results Questionnaire
This tool highlights best practices and questions to consider when evaluating an organization’s risk assessment process and the development of ERM summary reports.
Subscriber Content
Mon, Oct 12, 2020
Checklists & Questionnaires
Process-Level Analytics Questionnaire
This sample questionnaire explains the benefits of using analytics tools to monitor and enhance process-level monitoring and provides best practices and diagnostic questions to consider...
Subscriber Content
Mon, Oct 12, 2020
Policies & Procedures
Delegation of Authority Policy
This tool contains two sample policies that outline standards and procedures related to assigning authority within an organization.
Subscriber Content
Mon, Oct 12, 2020
Policies & Procedures
Code of Business Conduct Policy
This tool contains three sample policies that outline procedures an organization should use for following proper business conduct and ethical guidelines.
Subscriber Content
Mon, Oct 12, 2020
Checklists & Questionnaires
Risk Tracking and Exception Reporting Questionnaire
This tool highlights questions organizations should consider for efficiently tracking reports and reporting exceptions.
Subscriber Content
Mon, Oct 5, 2020
Checklists & Questionnaires
Internal Controls Over Financial Reporting (ICFR) Deficienci…
This tool highlights questions to consider for understanding and assessing internal control over financial reporting (ICFR) deficiencies.
Subscriber Content
Mon, Oct 5, 2020
Audit Reports
Audit Committee Report — Internal Audit Update
This tool contains two sample reports that can be used by auditors for evaluating and improving the audit committee’s internal audit plan.
Subscriber Content
Mon, Oct 5, 2020
Policies & Procedures
Paid Time Off Policy
This tool contains two sample policies that establish standards associated with providing time off with compensation to employees in an organization.
Subscriber Content
Mon, Oct 5, 2020
Audit Reports
Accounts Payable Review Audit Report
This tool contains three sample audit reports that can be used by auditors to perform an organization’s accounts payable audit.
Subscriber Content
Mon, Sep 28, 2020
Checklists & Questionnaires
Internal Control Process Improvement Questionnaire
This sample questionnaire uses process capability frameworks to identify internal control improvement opportunities for organizations.
Subscriber Content
Mon, Sep 28, 2020
Policies & Procedures
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.
Subscriber Content
Mon, Sep 28, 2020
Audit Programs
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.
Subscriber Content
Mon, Sep 28, 2020
Policies & Procedures
Accounts Payable Policy
This tool contains four sample policies that outline procedures for documenting, recording and issuing payments for a company's accounts payable transactions.
Subscriber Content
Mon, Sep 28, 2020
Audit Programs
Service-Level Controls Audit Work Program
This tool contains two sample programs that provide general steps organizations can use for measuring and enhancing their service-level controls.
Subscriber Content
Mon, Sep 28, 2020
Audit Programs
Travel Review Audit Work Program
This sample audit program provides general steps to use during an organization’s travel review process.
Subscriber Content
Mon, Sep 21, 2020
Audit Reports
Payroll Data Analytics Audit Report
This sample audit report can be used by auditors reviewing and validating an organization’s payroll and procurement data.
Subscriber Content
Mon, Sep 21, 2020
Checklists & Questionnaires
Internal Audit Skills Questionnaire
This sample questionnaire measures an organization’s CPE program and co-sourcing arrangements with respect to the skills and knowledge of the internal audit function.
Subscriber Content
Mon, Sep 21, 2020
Charters
Compensation Committee Charter
This document contains three samples that provide guidelines for creating an organization's compensation committee charter.
Subscriber Content
Mon, Sep 14, 2020
Audit Reports
Technical Support Function Audit Report
This sample audit report can be used by auditors for reviewing and noting opportunities for operational and control improvement with respect to the technical support function.
Subscriber Content
Mon, Sep 14, 2020
Audit Programs
Hotel Accounts Receivable and Credit Review Audit Work Progr…
This sample document can be used by auditors for conducting a hotel or hospitality property’s accounts receivable and credit areas functions audit.
Subscriber Content
Mon, Sep 14, 2020
Audit Programs
Procurement Card Audit Work Program
This tool contains two sample work programs that highlight general steps organizations should follow when conducting a procurement card (p-card) process audit.
Subscriber Content
Mon, Sep 14, 2020
Audit Programs
Monitoring Entity-Level Controls Audit Work Program
This document contains two sample programs that include general steps organizations can use when performing an entity-level controls audit.
Subscriber Content
Mon, Sep 14, 2020
Audit Programs
Payroll/Human Resources Audit Work Program
This tool contains two sample work programs that outline general steps organizations can use for managing and reviewing their payroll processing and human resources function.
Subscriber Content
Mon, Sep 7, 2020
Audit Reports
Media Spend Review Audit Report
This audit report template can be used by auditors conducting a review of an organization’s media spend.
Subscriber Content
Mon, Sep 7, 2020
Audit Reports
IT Asset Management Audit Report
This sample audit report can be used to improve and better understand an organization's IT asset management (ITAM) process.
Subscriber Content
Mon, Aug 31, 2020
Guides
IT and Business Risk Alignment Guide
This tool can be used as a guide for understanding and assessing an organization’s IT and business risk alignment process.
Subscriber Content
Mon, Aug 31, 2020
Audit Programs
Active Directory Audit Work Program
This tool contains eight sample audit programs that provide general steps to use during an organization’s active directory (AD) process.
Subscriber Content
Mon, Aug 31, 2020
Audit Programs
Social Engineering Audit Work Program
This sample work program provides general steps organizations should follow when performing a social engineering audit.
Subscriber Content
Mon, Aug 24, 2020
Audit Programs
Bank Investments Department Audit Work Program
This sample program includes steps that can be used to audit an organization’s investments department.
Subscriber Content
Mon, Aug 24, 2020
Audit Programs
Banking Operations Department Audit Work Program
This sample audit program includes steps that can be used to audit an organization’s banking operations department.
Subscriber Content
Mon, Aug 24, 2020
Audit Reports
Telephony Infrastructure VoIP Audit Report
This sample report can be used by auditors for measuring and enhancing an organization's Voice over Internet Protocol (VoIP) functionality.
Subscriber Content
Mon, Aug 24, 2020
Audit Reports
Critical Business Processes Audit Report
This sample audit report can be used by auditors for assessing and improving an organization’s business process risk.
Subscriber Content
Mon, Aug 24, 2020
Checklists & Questionnaires
Configurable Application Controls Questionnaire
This sample questionnaire uses configuration tools to evaluate and improve an organization's configurable application controls.
Subscriber Content
Mon, Aug 24, 2020
Audit Reports
Regulatory Compliance Review Audit Report
This sample audit report can be used by auditors for assessing and improving an organization’s compliance risk management process.
Subscriber Content
Mon, Aug 17, 2020
Checklists & Questionnaires
Standardized Testing Program Questionnaire
This tool can be used to gain a better understanding of common SOX standardized testing risks and to develop a standard approach to risk assessment, control identification and testing.
Subscriber Content
Mon, Aug 17, 2020
Policies & Procedures
Foreign Corrupt Practices Act Policy
This sample policy establishes guidelines and procedures organizations should follow with respect to the Foreign Corrupt Practices Act of 1977.
Subscriber Content
Mon, Aug 17, 2020
Audit Programs
Hotel Financial Reporting and Treasury Review Audit Work Pro…
This sample audit program includes steps that can be used to perform a treasury area audit for a hotel or hospitality property.
Subscriber Content
Mon, Aug 17, 2020
Audit Programs
Hotel Financial Reporting and Revenue Recognition Audit Work…
This sample audit program includes steps that can be used to perform a comprehensive review of hotel revenue.
Subscriber Content
Mon, Aug 17, 2020
Audit Programs
Commissions Audit Work Program
The objective of these three sample work programs is to comprehend and assess the steps involved in the processing of sales commissions and to ensure that commissions’ policies and agre...
Subscriber Content
Mon, Aug 10, 2020
Checklists & Questionnaires
SWOT Analysis Questionnaire
This tool contains two sample documents that provide questions organizations should consider when analyzing their strengths, weaknesses, opportunities and threats.
Subscriber Content
Mon, Aug 10, 2020
Audit Programs
Travel and Expense Reporting Audit Work Program
This tool contains two sample work programs that provide general steps organizations can use for performing a travel and expense (T&E) audit.
Subscriber Content
Mon, Aug 10, 2020
Checklists & Questionnaires
Spreadsheet Risk Optimization Questionnaire
This questionnaire outlines the process to identify who manages critical spreadsheets within an organization and identify their use.
Subscriber Content
Mon, Aug 10, 2020
Memos
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.
Subscriber Content
Mon, Aug 3, 2020
Job Descriptions
Internal Audit Manager Job Description
This tool contains two sample job descriptions that outline the responsibilities, key selection criteria and general information for the role of the internal audit manager.
Subscriber Content
Mon, Aug 3, 2020
Policies & Procedures
Equal Employment Opportunity Policy
This tool contains two policies that establish guidelines and procedures an organization can follow for understanding and identifying its equal opportunity process.
Subscriber Content
Mon, Aug 3, 2020
Policies & Procedures
Travel and Entertainment Policy
This tool contains two policies that establish guidelines and standards an organization can use for understanding and conducting business travel and entertainment expenses.
Subscriber Content
Mon, Aug 3, 2020
Audit Reports
Corporate Treasury Review Audit Report
This document contains three sample audit reports that can be used by auditors to learn how other organizations conducted a corporate treasury review audit.
Subscriber Content
Mon, Aug 3, 2020
Audit Reports
Equity Compensation Review Audit Report
This document contains two sample audit reports that can be used by auditors for assessing and reviewing an organization’s equity compensation process.
Subscriber Content
Mon, Aug 3, 2020
Audit Programs
IT Continuity Review Audit Work Program
This sample audit program includes steps that can be used to audit an organization’s IT continuity process.
Subscriber Content
Mon, Aug 3, 2020
Audit Reports
Financial Close Review Audit Report
This audit report sample can be used by auditors for understanding and reviewing an organization’s financial close process.
Subscriber Content
Mon, Jul 27, 2020
Audit Reports
Back-Office Process Optimization Report
This document contains two sample audit reports that can be used by auditors to learn how other organizations performed a back-office process optimization audit.
Subscriber Content
Mon, Jul 20, 2020
Checklists & Questionnaires
Internal Audit Risk Assessment Questionnaire
This tool contains three internal audit risk assessment questionnaires that can be used to assess and improve the internal audit function.
Subscriber Content
Mon, Jul 20, 2020
Checklists & Questionnaires
System Development Life Cycle Questionnaire
This tool contains two sample documents that highlight questions to consider when creating and measuring an organization’s system development life cycle process.
Subscriber Content
Mon, Jul 20, 2020
Job Descriptions
Senior Vice President of Internal Audit Job Description
This sample job description outlines the responsibilities, key selection criteria and general information for the role of the senior vice president of internal audit.
Subscriber Content
Mon, Jul 20, 2020
Policies & Procedures
Company Holiday Policy (United States)
This tool contains two policies that establish guidelines and procedures an organization can follow when defining employee eligibility for public holidays in the United States.
Subscriber Content
Mon, Jul 20, 2020
Audit Programs
Corporate Treasury Review Audit Work Program
This document contains two sample audit programs that outline general steps organizations can use to perform a corporate treasury review audit.
Subscriber Content
Mon, Jul 20, 2020
Benchmarking Tools
Manage Legal and Ethical Issues Key Performance Measures (KP…
This tool contains two examples of how to standardize key performance measures for managing and understanding an organization’s legal and ethical issues.
Subscriber Content
Mon, Jul 13, 2020
Job Descriptions
Director of Internal Audit Job Description
These two samples outline the responsibilities, key selection criteria and general information for the role of the director of internal audit.
Subscriber Content
Mon, Jul 13, 2020
Requests for Proposals - RFPs
Request for Proposal: Internal Audit Co-Sourcing/Outsourcing
This tool contains three sample request for proposals (RFPs) that can be used by organizations seeking a qualified service provider to co-source or outsource an internal audit function.
Subscriber Content
Mon, Jul 13, 2020
Charters
Nominating and Governance Committee Charter
This document contains four samples that provide guidelines for creating a nominating and corporate governance charter.
Subscriber Content
Mon, Jul 6, 2020
Policies & Procedures
Credit and Collections Policy
This tool contains two sample policies that outline guidelines and standards for reviewing and understanding an organization’s credit and collections process.
Subscriber Content
Mon, Jul 6, 2020
Audit Programs
Accounts Receivable/Collections Audit Work Program
This tool contains two sample work programs that provide general steps organizations should use when facilitating an accounts receivable/collections audit.
Subscriber Content
Mon, Jul 6, 2020
Policies & Procedures
Fixed Assets Policy
This tool contains three sample policies that establish guidelines and procedures for reviewing and understanding an organization’s fixed assets.
Subscriber Content
Mon, Jun 29, 2020
Policies & Procedures
Purchasing Policy
This document contains four sample policies that establish standards and guidelines an organization should follow during its purchasing cycle.
Subscriber Content
Mon, Jun 29, 2020
Audit Programs
Corporate Responsibility Audit Work Program
This document contains two sample audit programs that outline general steps organizations can use to perform a corporate responsibility audit.
Subscriber Content
Mon, Jun 29, 2020
Audit Programs
IT Asset Management Audit Work Program
This tool contains three sample work programs that outline general steps organizations can use for managing and reviewing their IT asset management process.
Subscriber Content
Mon, Jun 29, 2020
Audit Programs
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.
Subscriber Content
Mon, Jun 29, 2020
Audit Reports
Enterprise Risk Management Audit Report
This document contains two sample audit reports that can be used by auditors to review the enterprise risk management (ERM) function of an organization.
Subscriber Content
Mon, Jun 22, 2020
Audit Reports
Payroll Review Audit Report
This sample report can be used by auditors to conduct and analyze an organization's payroll process audit.
Subscriber Content
Mon, Jun 22, 2020
Policies & Procedures
Disaster Recovery Team Policy
This policy provides guidelines and standards an organization can follow when reviewing and improving its disaster recovery plans.
Subscriber Content
Mon, Jun 22, 2020
Audit Programs
Bank Branch Internal Audit Work Program
This document includes a variety of sample work programs that can be used to audit bank branch processes, including certification of checks, security and night deposits.
Subscriber Content
Mon, Jun 22, 2020
Audit Programs
VoIP Audit Work Program
This sample audit program provides general steps organizations can use to perform an audit of an organization's voice over IP (VoIP) functionality.
Subscriber Content
Mon, Jun 22, 2020
Policies & Procedures
Email Policy
This document contains two sample policies that provide guidelines and procedures for understanding and following an organization’s email use process.
Subscriber Content
Mon, Jun 15, 2020
Policies & Procedures
Finance End-User Computing Policy
This document contains two sample policies that provide guidelines and procedures for reviewing an organization’s finance end-user computing process.
Subscriber Content
Mon, Jun 15, 2020
Audit Programs
Data Center Review Audit Work Program
This sample document contains two work programs that outline general steps organizations should take during a data center review audit.
Subscriber Content
Mon, Jun 15, 2020
Benchmarking Tools
Developing Budgets Key Performance Indicators (KPIs)
This benchmarking tool contains two examples that focus on cost-based, quality-based and timed-based performance measures for developing budgets.
Subscriber Content
Mon, Jun 8, 2020
Checklists & Questionnaires
Control Rationalization and Cost-Effectiveness Questionnaire
This tool highlights questions to consider when implementing and measuring an organization’s cost-effectiveness and control rationalization plan.
Subscriber Content
Mon, Jun 8, 2020
Memos
Data Governance Audit Scoping Memo
This sample memo serves as a report of an internal audit function’s high-level assessment of the company’s data governance function.
Subscriber Content
Mon, Jun 1, 2020
Audit Reports
IT Internal Audit Report
This sample audit report includes steps auditors can use for conducting an information technology (IT) audit.
Subscriber Content
Mon, Jun 1, 2020
Audit Programs
IT General Controls Audit Work Program
This tool contains three sample work programs that provide general steps an organization should consider when evaluating its IT general controls environment.
Subscriber Content
Mon, May 25, 2020
Policies & Procedures
Contingent Liabilities Policy
This document contains two sample policies that provide guidelines and procedures for recognizing and disclosing an organization’s liabilities.
Subscriber Content
Mon, May 18, 2020
Audit Programs
IT Vendor Management Audit Work Program
This vendor management audit program provides general steps organizations should take when conducting an IT vendor management audit.
Subscriber Content
Mon, May 18, 2020
Audit Programs
Remote Site Visit Audit Work Program
This sample contains two work programs that provide general steps organizations can use during a remote site audit.
Subscriber Content
Mon, May 18, 2020
Guides
Data Governance Guide
This tool can be used as a guide for understanding and reviewing the essential components of an organization’s data governance process.
Subscriber Content
Mon, May 18, 2020
Policies & Procedures
Acquisition Policy
This tool contains two sample policies that detail the acquisitions/new business developments process for an organization.
Subscriber Content
Mon, May 11, 2020
Audit Programs
Application Controls Audit Work Program
This tool contains two sample work programs that provide general steps organizations should take when auditing financial end-user-developed spreadsheets and other applications.
Subscriber Content
Mon, May 11, 2020
Checklists & Questionnaires
Executive Sponsorship Change Management Questionnaire
This tool outlines questions to consider for effectively managing all essential elements of organizational change in an executive sponsorship.
Subscriber Content
Mon, May 11, 2020
Policies & Procedures
Accrued Liabilities Policy
This tool contains two sample policies that establish processes where the accrual processes ensure that all expenses related to the month are properly included in the company’s financia...
Subscriber Content
Mon, May 4, 2020
Policies & Procedures
Allowance for Doubtful Accounts Policy
This tool contains two sample policies that establish processes organizations can use for ensuring that uniform accounting occurs for allowances for doubtful accounts.
Subscriber Content
Mon, May 4, 2020
Checklists & Questionnaires
Business Process Re-Engineering Questionnaire
This tool outlines questions to consider for measuring and restructuring organizations’ business processes.
Subscriber Content
Mon, May 4, 2020
Checklists & Questionnaires
Enterprise Risk Management (ERM) Integration Strategy Questi…
This tool provides questions organizations should consider when implementing an enterprise risk management (ERM) strategy.
Subscriber Content
Mon, May 4, 2020
Audit Programs
Returned Checks Audit Work Program
This sample audit program provides general steps organizations should follow when reviewing returned checks.
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Mon, May 4, 2020
Checklists & Questionnaires
Outsourcing, Alliances and Joint Ventures Risk Questionnaire
This tool highlights questions to consider for understanding and assessing an organization’s outsourcing, alliances and joint ventures process.
Subscriber Content
Mon, Apr 27, 2020
Policies & Procedures
Accounts Receivable Policy
This tool contains two accounts receivable policies that establish procedures organizations should take for ensuring consistency during the accounting receivable process.
Subscriber Content
Mon, Apr 27, 2020
Policies & Procedures
Acceptable Use Policy
This tool contains two sample policies that establish standards and procedures organizations should follow for governing the acceptable use of technology and other information resources...
Subscriber Content
Mon, Apr 20, 2020
Audit Programs
Inventory Audit Work Program
This document outlines three sample work programs that provide general steps organizations can use during an inventory audit.
Subscriber Content
Mon, Mar 23, 2020
Audit Programs
Close-the-Books Audit Work Program
This document provides two sample work programs that provide general steps organizations can use during a close-the-books audit.
Subscriber Content
Mon, Mar 23, 2020
Benchmarking Tools
Ethics and Compliance Hotline Leading Practices
This tool features several leading practices for managing and understanding an organization’s ethics and compliance hotline.
Subscriber Content
Mon, Mar 23, 2020
Guides
Predictive Analytics Guide
This document can be used as a guide for understanding and reviewing the essential elements of an organization’s predictive analytics process.
Subscriber Content
Mon, Mar 23, 2020
Checklists & Questionnaires
Change Recognition Process Questionnaire
This tool outlines questions organizations should consider when implementing a robust change recognition process.
Subscriber Content
Mon, Mar 23, 2020
Policies & Procedures
Signature and Authorization Policy
This tool contains three sample policies that establish standards and procedures for signature approval and authorization requirements necessary to commit company funds or assets.
Subscriber Content
Mon, Mar 16, 2020
Policies & Procedures
Special Payment Handling Policy
This tool contains two sample policies that establish standards and procedures for an organization’s special payment handling process.
Subscriber Content
Mon, Mar 16, 2020
Guides
Social Media Risks Guide
This document can be used as a guide for identifying and mitigating social media risks within an organization.
Subscriber Content
Mon, Mar 16, 2020
Policies & Procedures
Internal Disclosure Certification Process Policy
This policy documents the internal disclosure certification process, which is designed to provide comfort to the executives responsible for signing the external disclosure certification...
Subscriber Content
Mon, Mar 9, 2020
Policies & Procedures
Sexual Harassment Policy
This tool contains two policies that establish guidelines and standards for dealing with sexual harassment in an organization.
Subscriber Content
Mon, Mar 9, 2020
Guides
Audit Test Type Guide
This document can be used as a guide for assessing the advantages and disadvantages of different audit test types in an organization.
Subscriber Content
Mon, Mar 9, 2020
Methodologies & Models
Financial Close Process Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s financial close process and to assist its progress from the initial/ad-hoc state toward the optim...
Subscriber Content
Mon, Mar 2, 2020
Policies & Procedures
Check Request Policy
This tool contains two sample policies that establish standards and procedures for disbursing an organization's funds by check requests.
Subscriber Content
Mon, Mar 2, 2020
Guides
Data Analytics and Mining Guide
This guide provides an overview of data analytics and mining methodologies.
Subscriber Content
Mon, Mar 2, 2020
Policies & Procedures
Receiving Policy
This sample contains two policies that establish guidelines and procedures organizations should follow during the receiving process.
Subscriber Content
Mon, Feb 24, 2020
Audit Programs
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.
Subscriber Content
Mon, Feb 24, 2020
Audit Programs
Hotel Audit Work Program
This sample audit program provides general steps organizations should take when performing a hotel audit.
Subscriber Content
Mon, Feb 24, 2020
Checklists & Questionnaires
Controls Self-Assessment Questionnaire
The questions included in this control self-assessment questionnaire can be used to evaluate an organization’s business processes.
Subscriber Content
Mon, Feb 17, 2020
Guides
Continuous Monitoring and Auditing Guide: Critical Success F…
This document can be used as a guide to understanding and measuring the essential elements of an organization’s continuous monitoring and auditing process.
Subscriber Content
Mon, Feb 17, 2020
Policies & Procedures
Policy and Practice Development Policy
This tool contains two sample policies that establish guidelines for the formulation, finalization and maintenance of an organization’s policies and practices.
Subscriber Content
Mon, Feb 17, 2020
Policies & Procedures
Prepaid Expenses Policy
This tool contains two sample policies that establish standards and procedures for identifying and recording an organization's prepaid expenses.
Subscriber Content
Mon, Feb 17, 2020
Guides
Capital Project Management Risks Guide
This document can be used as a guide to mitigating risks common to an organization’s capital project management process.
Subscriber Content
Mon, Feb 10, 2020
Policies & Procedures
Inventory Policy
This inventory policy contains two samples that outline guidelines and accounting policies associated with an organization's inventory process.
Subscriber Content
Mon, Feb 10, 2020
Policies & Procedures
IT Data Management Policy
This tool contains two sample policies that outline guidelines and procedures common to an organization's IT data management process.
Subscriber Content
Mon, Feb 10, 2020
Methodologies & Models
Six Elements of Infrastructure
This tool provides an overview of the six elements of infrastructure that organizations should consider when designing a new process or assessing an existing process.
Subscriber Content
Mon, Feb 3, 2020
Methodologies & Models
Capability Maturity Model (CMM)
The capability maturity model can be used to measure the maturity of an organization’s improved performance and to assist its progress from the initial/ad-hoc state toward the optimized...
Subscriber Content
Mon, Feb 3, 2020
Audit Reports
Internal Controls Self-Assessment Report
This sample audit report can be used by auditors to assess and improve an organization’s internal controls.
Subscriber Content
Mon, Jan 27, 2020
Methodologies & Models
Six Elements of Infrastructure for International Financial R…
This sample document includes the six elements of infrastructure for an organization's international financial reporting standards conversion process.
Subscriber Content
Mon, Jan 27, 2020
Policies & Procedures
Intranet and Internet Security Policy
This policy establishes guidelines and procedures that must be followed with respect to an organization’s internet and intranet security process.
Subscriber Content
Mon, Jan 27, 2020
Checklists & Questionnaires
Assessment Questions for Audit Committees to Consider
This tool outlines questions for audit committees to consider during an organization’s self-assessment process.
Subscriber Content
Mon, Jan 20, 2020
Audit Programs
Email Surveillance Audit Program
This audit program sample provides general steps organizations can use to perform an email surveillance audit.
Subscriber Content
Mon, Jan 13, 2020
Audit Reports
IT Compliance Review Report
This sample audit report can be used to review and better understand an organization’s IT compliance process.
Subscriber Content
Mon, Jan 13, 2020
Methodologies & Models
Project Management Methodology
This sample document can be used as a guide for understanding and reviewing an organization’s project management process.
Subscriber Content
Mon, Jan 13, 2020
Audit Reports
Integrated Audit Committee Plan Report
This sample report can be used by auditors to evaluate an organization's control environment and monitor the components of internal controls over financial reporting.
Subscriber Content
Mon, Jan 6, 2020
Methodologies & Models
Procurement Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s procurement process and to assist its progress from the initial/ad-hoc state toward the optimized...
Subscriber Content
Mon, Jan 6, 2020
Methodologies & Models
Protiviti's Sarbanes-Oxley Section 404 Compliance Initi…
This tool provides an overview of an organization’s Sarbanes-Oxley (SOX) Section 404 compliance process and illustrates a high-level outline of Protiviti’s approach.
Subscriber Content
Mon, Dec 30, 2019
Methodologies & Models
Mergers and Acquisitions Integration Methodology
This tool provides an overview of an organization's process for executing mergers and acquisitions and includes a four-step, phased approach to determining whether the mergers or acquis...
Subscriber Content
Mon, Dec 30, 2019
Policies & Procedures
Equity Award Valuation Policy
This sample policy provides an overview of procedures organizations should perform during the equity award valuation process.
Subscriber Content
Mon, Dec 16, 2019
Audit Programs
Investments Audit Work Program
This audit program sample includes steps that can be used to audit an organization’s investments process.
Subscriber Content
Mon, Dec 16, 2019
Methodologies & Models
Facilitated Self-Assessment Meetings Methodology
This tool provides an overview of the self-assessment process and includes a self-assessment facilitation framework.
Subscriber Content
Mon, Dec 16, 2019
Audit Programs
Spreadsheet Audit Work Program
This sample audit program provides general steps organizations can use when performing a spreadsheet audit.
Subscriber Content
Mon, Dec 9, 2019
Audit Programs
Foreign Exchange Audit Work Program
This sample audit program provides general steps an organization can use when performing a foreign exchange audit.
Subscriber Content
Mon, Dec 9, 2019
Methodologies & Models
Business Self-Assessment Methodology
This tool provides an overview of the business self-assessment process and includes four components of business self-assessment.
Subscriber Content
Mon, Dec 9, 2019
Checklists & Questionnaires
Quote-to-Cash Scoping Questionnaire
This sample questionnaire can be used to assess the process associated with quote-to-cash management.
Subscriber Content
Mon, Dec 9, 2019
Risk & Control Matrices - RCMs
Provide Financial Information to External Parties: 10-K Prep…
This document outlines risks and controls common to 10-K preparation during the “provide financial information to external parties” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Dec 9, 2019
Checklists & Questionnaires
Procure-to-Pay Scoping Questionnaire
This sample questionnaire can be used to assess the processes associated with procure-to-pay management.
Subscriber Content
Mon, Dec 2, 2019
Policies & Procedures
Facility Access Controls Policy
This sample policy provides an overview of procedures organizations should perform during the facility access controls process.
Subscriber Content
Mon, Dec 2, 2019
Audit Programs
Database Audit Work Program
This sample audit program lists various security, change management and monitoring control activities and audit procedures and their impact on multiple database control objectives.
Subscriber Content
Mon, Nov 25, 2019
Policies & Procedures
Equity Grant Policy
This sample policy provides an overview of procedures organizations should take during the equity grant process.
Subscriber Content
Mon, Nov 25, 2019
Checklists & Questionnaires
IT Strategy Questionnaire
This sample questionnaire can be used to assess the processes associated with an organization’s IT strategy.
Subscriber Content
Mon, Nov 25, 2019
Risk & Control Matrices - RCMs
Develop Sales and Marketing Strategy Risk and Control Matrix…
This document outlines risks and controls common to the sales and marketing strategy process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Nov 25, 2019
Methodologies & Models
Fraud/Integrity Risk Methodology
This tool provides an overview of the integrity risk management process and includes key questions about integrity risks and controls to consider when addressing the vital concerns of m...
Subscriber Content
Mon, Nov 18, 2019
Risk & Control Matrices - RCMs
Manage Customer Orders: Sales Approval Process Risk and Cont…
This document outlines risks and controls common to sales approval during the ‘‘manage customer orders’’ process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Nov 18, 2019
Policies & Procedures
Compensation Expense Policy
This policy establishes guidelines and procedures for calculating compensation expenses for the employee stock purchase plan (ESPP) using the Black-Scholes model.
Subscriber Content
Mon, Nov 11, 2019
Audit Reports
Close-the-Books, Finance, IT and Human Resources Review Repo…
This sample audit report can be used for evaluating the financial close and payroll processes with respect to use of the PeopleSoft enterprise system.
Subscriber Content
Mon, Nov 11, 2019
Methodologies & Models
Business Continuity Management Methodology
This tool highlights seven phases of the business continuity management methodology, describing its benefits and the Protiviti approach.
Subscriber Content
Mon, Nov 11, 2019
Checklists & Questionnaires
Human Resources Internal Controls Questionnaire
This questionnaire can be used as a checklist of the basic controls for Sections 302 and 404 of the Sarbanes-Oxley Act. This tool focuses on the human resources function and its associa...
Subscriber Content
Mon, Nov 4, 2019
Checklists & Questionnaires
Healthcare Management Planning Risk Assessment Questionnaire
This questionnaire is intended to be sent to managers throughout an organization in order to gather opinions on a number of predetermined potential audit areas. Although this example is...
Subscriber Content
Mon, Nov 4, 2019
Audit Reports
Financial Reporting Process Review Audit Report
This sample audit report focuses on improving an organization's close-the-books and financial reporting processes.
Subscriber Content
Mon, Nov 4, 2019
Risk & Control Matrices - RCMs
Manage Base and Variable Compensation: Equity Compensation R…
This document outlines risks and controls common to the equity compensation aspect of the ‘‘manage base and variable compensation’’ process.
Subscriber Content
Mon, Nov 4, 2019
Guides
Standardizing Documentation for Internal Controls Guide
This presentation serves as a guide to achieving standardization for internal control documentation.
Subscriber Content
Mon, Oct 28, 2019
Audit Reports
Segregation of Duties Review Report
This sample report focuses on a project's final deliverables, including a project overview, remediation road map, rollout plan and lessons-learned document.
Subscriber Content
Mon, Oct 21, 2019
Guides
Sarbanes-Oxley Section 404: Report Testing Methodology Guide
This presentation serves as a guide to train SOX project teams on testing reports that are used during the financial reporting process.
Subscriber Content
Mon, Oct 21, 2019
Guides
Assessing Effectiveness of a Process or Program Guide
This sample guide can be used to evaluate the design effectiveness of a process or program and to develop a subsequent test plan for assessing its operating effectiveness.
Subscriber Content
Mon, Oct 21, 2019
Audit Reports
Privacy and Data Sensitivity Audit Report
This audit report focuses on the process of ensuring that effective controls are in place for the handling of sensitive data.
Subscriber Content
Mon, Oct 14, 2019
Audit Reports
Temporary Labor Service Contract Review Report
This sample audit report focuses on an organization's temporary labor process and contracts.
Subscriber Content
Mon, Oct 14, 2019
Audit Reports
Privacy Compliance Program Review Audit Report
This sample report focuses on the privacy compliance state at a financial institution and uses a capability maturity continuum and gap analysis to illustrate the status of compliance.
Subscriber Content
Mon, Oct 7, 2019
Guides
Documenting Processes and Controls for Sarbanes-Oxley Guide
This guide is designed to help organizations establish consistent and thorough Sarbanes-Oxley documentation standards.
Subscriber Content
Mon, Oct 7, 2019
Guides
Sarbanes-Oxley Roles and Responsibilities Guide
This sample guide can be used to understand the roles and responsibilities of team members involved in Sarbanes-Oxley (SOX) compliance assessment.
Subscriber Content
Mon, Oct 7, 2019
Checklists & Questionnaires
Workplace Dynamics Questionnaire: Technology and Labor Model
This sample questionnaire covers questions directors should consider for a successful workplace and digital labor transformation.
Subscriber Content
Mon, Oct 7, 2019
Audit Reports
Education Grant Compliance Review Report
This sample audit report focuses on identifying key regulations related to receiving grant funds from the Department of Labor.
Subscriber Content
Mon, Sep 30, 2019
Risk & Control Matrices - RCMs
Disclosure Procedures: Legal Reserves RCM
This document outlines risks and controls common to creating and monitoring legal reserves during the disclosure procedures process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Sep 30, 2019
Checklists & Questionnaires
Data Center General Controls Questionnaire
This sample questionnaire can be used to measure the processes associated with an organization’s mainframe data center general controls.
Subscriber Content
Mon, Sep 30, 2019
Audit Reports
Billing and Credit Memo Process Review Audit Report
This sample audit report focuses on the customer billing and credit processes for invoices and credit memos.
Subscriber Content
Mon, Sep 23, 2019
Guides
Process and Activity-Level Controls Assessment Guide
This sample document can be used as a guide to assessing controls at the process or activity level.
Subscriber Content
Mon, Sep 23, 2019
Guides
Sarbanes-Oxley 404 Compliance Project Testing and Documentat…
This guide can be used by Sarbanes-Oxley project teams to test Section 404 key controls and document the testing results.
Subscriber Content
Mon, Sep 23, 2019
Risk & Control Matrices - RCMs
Purchase Materials and Supplies: Monitor Contract Spend RCM
This document outlines risks and controls common to monitoring contract spend during the “purchase materials and supplies” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Sep 23, 2019
Guides
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.
Subscriber Content
Mon, Sep 16, 2019
Audit Reports
Tax Compliance Process Report
This sample audit report outlines the business process related to tax compliance and provides tips to help a Sarbanes-Oxley (SOX) team report their findings.
Subscriber Content
Mon, Sep 16, 2019
Risk & Control Matrices - RCMs
Provide Financial Information to External Parties: Risk Repo…
This document outlines risks and controls common to the risk reporting aspect of the “provide financial information to external parties” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Sep 16, 2019
Checklists & Questionnaires
Financial Reporting Process Questionnaire: Consolidation Sys…
This sample questionnaire focuses on the financial reporting process within a consolidation system.
Subscriber Content
Mon, Sep 9, 2019
Guides
Sarbanes-Oxley Section 404 Compliance Guide
This sample document can be used as a guide for establishing an organization’s framework and standard policy for compliance with Section 404 of the Sarbanes-Oxley Act.
Subscriber Content
Mon, Sep 9, 2019
Guides
An Effective Way to Conduct a Risk Assessment Guide
This guide outlines and compares various options and approaches to conducting an effective risk assessment.
Subscriber Content
Mon, Sep 9, 2019
Risk & Control Matrices - RCMs
Manage Service Contracts: Monitoring Existing Contracts RCM
This document outlines risks and controls common to the “monitoring existing contracts” aspect of the “manage service contracts” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Sep 9, 2019
Methodologies & Models
Staffing and Professional Services Risk Model
This staffing and professional services risk model focuses on risks that are inherent to the organization from the environment, process and information perspectives.
Subscriber Content
Mon, Sep 2, 2019
Guides
PMO Interim Status Reporting Guide
This guide outlines the interim status reporting process set up by a project management office (PMO).
Subscriber Content
Mon, Sep 2, 2019
Risk & Control Matrices - RCMs
Manage Service Contracts: Entering Contracts into the System…
This document outlines risks and controls common to the monitoring of existing contracts aspect of the “manage service contracts” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Sep 2, 2019
Checklists & Questionnaires
Electronic Discovery Questionnaire
This sample questionnaire can be used by the board and management to reduce the costs, burden and time associated with record retention or e-discovery.
Subscriber Content
Mon, Aug 26, 2019
Audit Reports
Close-the-Books Diagnostic Audit Report
This sample audit report can be used to measure and improve the close-the-books process for the accounting/finance function.
Subscriber Content
Mon, Aug 26, 2019
Checklists & Questionnaires
IT Application Security Questionnaire
This sample questionnaire is designed to monitor and enhance an organization's IT application security process.
Subscriber Content
Mon, Aug 19, 2019
Checklists & Questionnaires
Data Conversion Compliance Questionnaire
This questionnaire provides an outline for reviewing documentation associated with a data conversion. Sections of the questionnaire include template review observations, documentation r...
Subscriber Content
Mon, Aug 19, 2019
Checklists & Questionnaires
Public Company Readiness Questionnaire
This questionnaire focuses on certain aspects of the IPO preparation process and specific areas management should address, including common financial reporting challenges, the close pro...
Subscriber Content
Mon, Aug 19, 2019
Audit Reports
Physician Contract Compliance Review Audit Report
This sample audit report focuses on the effectiveness of a healthcare organization’s physician contracting and payment processes.
Subscriber Content
Mon, Aug 19, 2019
Guides
Inventory Management Training Guide
This guide focuses on the inventory management process, including quick facts on inventory, policies and procedures for inventory valuation and cycle count, performance measures, a samp...
Subscriber Content
Mon, Aug 19, 2019
Guides
Self-Assessment Sample Session Guide
This guide focuses on a discussion document that can be used to facilitate a business self-assessment meeting.
Subscriber Content
Mon, Aug 19, 2019
Checklists & Questionnaires
IT Risks and Controls SOX Compliance Questionnaire
This sample questionnaire can be used by management and board members to help determine where controls over information technology (IT) fit into the picture, why IT is so important, and...
Subscriber Content
Mon, Aug 12, 2019
Checklists & Questionnaires
IT General Controls Questionnaire
This sample questionnaire provides several COBIT areas and related control objectives for each IT general control.
Subscriber Content
Mon, Aug 12, 2019
Audit Reports
Security Policy and Procedures Evaluation Report: Controls a…
This sample audit report records the results of a security policies and procedures evaluation. The review illustrates security policy issues and leading practices regarding controls and...
Subscriber Content
Mon, Aug 5, 2019
Guides
Control Gap Remediation Methodology Training Guide
This guide provides Sarbanes-Oxley project teams with the steps they need to take to identify control gaps and implement a remediation action plan.
Subscriber Content
Mon, Aug 5, 2019
Checklists & Questionnaires
Entity-Level Controls Fraud Questionnaire
This sample includes a list of questions to consider while checking an organization’s entity-level controls for fraud.
Subscriber Content
Mon, Aug 5, 2019
Checklists & Questionnaires
Internal Audit Customer Satisfaction Questionnaire
This tool outlines questions to consider for surveying internal audit’s performance on an audit or review.
Subscriber Content
Mon, Aug 5, 2019
Checklists & Questionnaires
Managing Outsourcing and Offshoring Risk Questionnaire
As a company focuses on managing its operations in a difficult economic environment, it seeks to become leaner and more focused, efficient and effective. This sample questionnaire can b...
Subscriber Content
Mon, Jul 29, 2019
Checklists & Questionnaires
Code of Conduct Questionnaire
One constant for success in a rapidly changing global marketplace is the immutable bedrock of an unwavering commitment to ethical and responsible business behavior. This sample question...
Subscriber Content
Mon, Jul 29, 2019
Checklists & Questionnaires
IT Service-Level Agreement Questionnaire
This sample questionnaire can be used to assess the processes associated with an IT service-level agreement.
Subscriber Content
Mon, Jul 29, 2019
Checklists & Questionnaires
Audit Administration Project Questionnaire: Audit Planning,…
This sample questionnaire can be used to assist a project team with ensuring that the administrative elements of an audit project are completed in accordance with company requirements.
Subscriber Content
Mon, Jul 29, 2019
Guides
Control Testing Responsibility Guide
This guide outlines the Sarbanes-Oxley responsibility assignments and testing process for primary manual controls.
Subscriber Content
Mon, Jul 29, 2019
Audit Reports
Record Retention Process Review Audit Report
This sample report reviews an organization’s record retention process and identifies associated risks.
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Mon, Jul 29, 2019
Checklists & Questionnaires
Sales Order Entry Questionnaire
This sample questionnaire is designed to document a review of the sales order entry process. This process focuses on evidence of an arrangement, delivery, price and fees, international ...
Subscriber Content
Mon, Jul 22, 2019
Checklists & Questionnaires
Supply Chain Risk Questionnaire
This sample questionnaire document offers several questions to consider when evaluating supply chain risk.
Subscriber Content
Mon, Jul 22, 2019
Checklists & Questionnaires
Pre-Audit Self-Assessment Questionnaire
Use this questionnaire before an audit kickoff meeting to elicit input from the auditee(s) and to help focus the audit. The questionnaire covers areas such as policies and procedures, r...
Subscriber Content
Mon, Jul 22, 2019
Guides
Guidance for Documenting Test Results: Sarbanes-Oxley Sectio…
This guide outlines steps to complete when documenting SOX Section 404 test results.
Subscriber Content
Mon, Jul 22, 2019
Guides
Sarbanes-Oxley Section 404 Committee Guide: Description and…
This guide provides a detailed overview of the Sarbanes-Oxley Section 404 compliance steering committee's composition, function and operating style. It also includes the interrelationsh...
Subscriber Content
Mon, Jul 15, 2019
Checklists & Questionnaires
IT Planning Questionnaire
This sample questionnaire can be used to help organizations brainstorm how they can develop a deeper knowledge of the IT infrastructure and processes to better understand both the curre...
Subscriber Content
Mon, Jul 15, 2019
Audit Reports
Human Resources Risk Management Assessment Report
This sample audt report can be used to obtain and evaluate the capabilities of existing global human resources risk management techniques using the capability maturity model (CMM).
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Mon, Jul 15, 2019
Checklists & Questionnaires
Audit Committee Questionnaire: Auditor Effectiveness
This tool discusses questions to consider for soliciting internal audit performance feedback from members of the audit committee.
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Mon, Jul 15, 2019
Audit Reports
Quality Assurance Review Implementation Report
This sample report can be used to present recommendations and action plans to management upon completion of a quality assurance review (QAR).
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Mon, Jul 8, 2019
Audit Reports
Stock Option Measurement and Grant Date Review Report
This sample audit report outlines the results of an internal audit review of a company’s stock option granting activities and process.
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Mon, Jul 8, 2019
Audit Reports
Internal Audit Activity Report: External Quality Assessment
This audit report sample focuses on the external quality assessment review (QAR) conducted for a company’s internal audit activity.
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Mon, Jul 8, 2019
Checklists & Questionnaires
Inventory Management Process Controls Questionnaire
This sample questionnaire includes a list of items to consider when reviewing an organization’s inventory management process controls.
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Mon, Jul 8, 2019
Checklists & Questionnaires
Treasury Process Controls Questionnaire
This sample questionnaire includes a list of items to consider when reviewing an organization’s treasury process controls.
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Mon, Jul 8, 2019
Checklists & Questionnaires
General Accounting Questionnaire: Finance Process Improvemen…
This tool reviews questions to consider for tracking details associated with financial process efficiency and improving the general accounting process.
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Mon, Jul 8, 2019
Audit Reports
IT Strategy Gap Assessment Report
Strategic alignment between business goals and drivers and IT's goals and initiatives is a critical area for most organizations. This report focuses on the gap assessment results of a c...
Subscriber Content
Mon, Jul 1, 2019
Checklists & Questionnaires
Revenue Process Controls Questionnaire
This sample questionnaire includes a list of items to consider when reviewing an organization’s revenue process controls.
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Mon, Jul 1, 2019
Checklists & Questionnaires
IFRS Questionnaire
There are many practical issues surrounding the possible future use of International Financial Reporting Standards (IFRS) by U.S. public companies or by entities in other countries usin...
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Mon, Jul 1, 2019
Audit Reports
Sarbanes-Oxley Section 404 Program Executive Scorecard Repor…
This document serves as an executive report template focused on the progress of a company's Sarbanes-Oxley Section 404 program.
Subscriber Content
Mon, Jul 1, 2019
Checklists & Questionnaires
Sarbanes-Oxley Section 404 Audit Committee Questionnaire
This document is designed for companies that have already complied with Sarbanes-Oxley Section 404 for at least one year. It contains example questions audit committee members should as...
Subscriber Content
Mon, Jun 24, 2019
Checklists & Questionnaires
Fixed Assets Process Controls Questionnaire
This sample questionnaire includes a list of items to consider when reviewing an organization’s fixed asset process controls.
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Mon, Jun 24, 2019
Checklists & Questionnaires
Exception Evaluation Questionnaire: Individual Process/Trans…
This sample questionnaire can be used to document and analyze exceptions identified during individual process/transaction-level control testing.
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Mon, Jun 24, 2019
Audit Reports
Internal Audit Staffing and Audit Plan Report
This sample report can be customized and distributed to communicate an internal audit department's current staffing levels and audit plan progress.
Subscriber Content
Mon, Jun 24, 2019
Guides
SOX Training Guide: Remediation Efforts and Needs
An important part of complying with Sarbanes-Oxley (SOX) Section 404 is ensuring that control deficiencies are accurately communicated to appropriate personnel and properly tracked. Thi...
Subscriber Content
Mon, Jun 24, 2019
Checklists & Questionnaires
Expenditure Process Controls Questionnaire
This sample questionnaire includes a list of items to consider when reviewing an organization's expenditure process controls.
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Mon, Jun 24, 2019
Audit Programs
Fixed Asset Accounting Review Audit Work Program
This audit program reviews the adequacy and efficiency of current capital asset management policies and procedures as they relate to asset procurement, tracking and monitoring, recordin...
Subscriber Content
Mon, Jun 17, 2019
Checklists & Questionnaires
IT Capacity and Scalability Risk Questionnaire
This questionnaire outlines business risks and leading practices for both capacity and scalability in the IT business environment.
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Mon, Jun 17, 2019
Checklists & Questionnaires
Entity-Level Control Environment Questionnaire
This questionnaire template provides a number of COSO elements and the related control objectives for entity-level controls. Within the questionnaire, you can document whether the contr...
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Mon, Jun 17, 2019
Checklists & Questionnaires
Financial Close Process Questionnaire: Generate Financial St…
This questionnaire focuses on the financial close process, specifically generating financial statements and related disclosures.
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Mon, Jun 17, 2019
Methodologies & Models
Vendor Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s vendor management process and to assist its progress from the initial/ad-hoc state toward the opt...
Subscriber Content
Mon, Jun 17, 2019
Checklists & Questionnaires
Financial Close Process Questionnaire: Analyze Financial Res…
This questionnaire focuses on the financial close process, specifically examining the review and analysis of consolidated financial information and business segment information.
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Mon, Jun 10, 2019
Checklists & Questionnaires
IT Selection and Integration Risk Questionnaire
IT integration is a process in which separately produced components or subsystems are combined and problems in their interactions are addressed. This questionnaire addresses strategies ...
Subscriber Content
Mon, Jun 10, 2019
Audit Reports
Financial Transformation Report: Lean Consolidation
This sample report discusses how to strengthen the efficiency and effectiveness of an organization's financial consolidation process.
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Mon, Jun 10, 2019
Audit Reports
Payroll and Human Resources Review Audit Report
This sample audit report focuses on the payroll and human resources functions within an organization’s key executive retention program (KERP).
Subscriber Content
Mon, Jun 3, 2019
Checklists & Questionnaires
Financial Close Process Questionnaire: Upload Data From the…
This questionnaire focuses on the financial close process, specifically the part of the process when data is uploaded from the GL to the consolidations system. The document includes a p...
Subscriber Content
Mon, Jun 3, 2019
Checklists & Questionnaires
Sales Planning and Forecasting Process Appraisal Questionnai…
This questionnaire sample includes questions that can be addressed when evaluating an organization's sales planning and forecasting processes.
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Mon, Jun 3, 2019
Checklists & Questionnaires
Data Governance Questionnaire
This sample questionnaire can be used by a company to gain understanding of the business definition of specific data elements, the way those elements are used within specific business p...
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Mon, Jun 3, 2019
Audit Programs
Travel Agent Commissions Review Audit Work Program
This work program focuses on the high-level assessment and validation of key controls in place for the travel agent commissions process.
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Mon, Jun 3, 2019
Methodologies & Models
Fixed Asset Management Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s fixed asset management process and to assist its progress from the initial/ad-hoc state toward th...
Subscriber Content
Mon, May 27, 2019
Audit Reports
Contract Terms and Conditions Review Report
This sample audit report provides internal audit's analysis of the terms and conditions of two construction project contracts.
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Mon, May 27, 2019
Audit Programs
Order Entry/Customer Service Audit Work Program
The purpose of this work program is to provide the general steps used to perform an order entry/customer service audit.
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Mon, May 27, 2019
Checklists & Questionnaires
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.
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Mon, May 27, 2019
Checklists & Questionnaires
Internal Audit Qualitative Diagnostic Questionnaire
This sample questionnaire can be used by an external or internal quality assurance review (QAR) team to benchmark the internal audit department against best practices.
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Mon, May 27, 2019
Checklists & Questionnaires
Entity-Level Controls Information and Communication Question…
This questionnaire template provides a number of COSO elements and their related control objectives for entity-level controls.
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Mon, May 27, 2019
Checklists & Questionnaires
Sarbanes-Oxley Section 302 Diagnostic Survey
This tool helps an organization assess how well it complies with various Sarbanes-Oxley Section 302 activities.
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Mon, May 27, 2019
Checklists & Questionnaires
PMO Change Control Form
This change control form can be used to document the process of submitting system development requests to a project management office (PMO).
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Mon, May 27, 2019
Memos
IT Change Management Review Memo
This sample memo summarizes the findings of an internal audit review of an organization’s IT change management process.
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Mon, May 20, 2019
Requests for Proposals - RFPs
Request for Qualifications: IT Professional Services Qualifi…
This is a sample request for qualified IT services to help create an IT vendor list for multiple-year projects. The information requested in this document includes a description of work...
Subscriber Content
Mon, May 20, 2019
Guides
Candidate Evaluation Guide
This sample document can be used by recruiters as a guide to rating an applicant for an internal audit position.
Subscriber Content
Mon, May 20, 2019
Checklists & Questionnaires
Entity-Level Controls Monitoring Questionnaire
Monitoring is a process that assesses the quality of the entity's internal control performance over time. This template provides a number of COSO elements and the related control object...
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Mon, May 13, 2019
Memos
IT Governance Diagnostic Memo
This sample memo serves as a report of an internal audit function’s high-level assessment of the company’s IT governance function.
Subscriber Content
Mon, May 13, 2019
Audit Reports
Internal Audit Qualitative Diagnostic Report
This audit report sample can be modified and utilized to present the results of an internal audit department evaluation to the audit committee, particularly following the quality assess...
Subscriber Content
Mon, May 13, 2019
Audit Reports
Program Management Office Initiative Report
This report sample outlines an organization's plan for reviewing the expectations and process of establishing a project management office program.
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Mon, May 13, 2019
Audit Reports
ISO 27001 Information Security Assessment Report
This audit report focuses on a project baselining an organization’s information security practices, with the purpose of identifying opportunities to advance the information security fun...
Subscriber Content
Mon, May 6, 2019
Memos
System Conversion Review Memo
This memo summarizes the findings of an internal audit review of an organization’s system conversion process.
Subscriber Content
Mon, May 6, 2019
Process Flows
Employee Selection Process Flow
This process map defines the steps taken by an organization during the employee selection process.
Subscriber Content
Mon, Apr 29, 2019
Audit Reports
Sarbanes-Oxley Year-End Audit Committee Report
This sample report to the audit committee focuses on the progress of an organization's Sarbanes-Oxley Section 404 program.
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Mon, Apr 29, 2019
Checklists & Questionnaires
Employee New Hire Checklist
This sample checklist includes a list of forms, benefits and communications to consider including in the new hire process.
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Mon, Apr 29, 2019
Checklists & Questionnaires
IT Employee Termination Checklist
This checklist outlines steps to follow when an IT employee stops working for a company.
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Mon, Apr 29, 2019
Checklists & Questionnaires
Global Compliance Questionnaire
This questionnaire can serve as the starting point for assessing an organization's compliance in a variety of areas, including corporate governance, quality systems, anti-fraud programs...
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Mon, Apr 22, 2019
Checklists & Questionnaires
Accounts Receivable, Credit and Collections Questionnaire
This questionnaire can be used to compare your current business practices with leading practices for the accounts receivable, credit and collections process.
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Mon, Apr 22, 2019
Checklists & Questionnaires
Site Audit Questionnaire
This questionnaire includes an extensive — but not exhaustive — list of questions typically used to drill down to the facts and figures needed to create a credible site audit.
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Mon, Apr 22, 2019
Checklists & Questionnaires
Employee Expense Reimbursement Process Review Checklist
This tool addresses items to consider when reviewing an organization’s employee expense reimbursement process.
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Mon, Apr 22, 2019
Checklists & Questionnaires
Business Ethics Questionnaire
This questionnaire is designed to help risk management professionals determine how well their companies are addressing business ethics risks and programs.
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Mon, Apr 15, 2019
Audit Reports
Foreign Subsidiary Review Audit Report
This sample report documents an internal audit review of several aspects of a foreign subsidiary, including revenue and expenditure cycles, close the books process, payroll and human re...
Subscriber Content
Mon, Apr 15, 2019
Methodologies & Models
Regulatory Compliance Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s regulatory compliance process and to assist its progress from the initial/ad-hoc stage toward the...
Subscriber Content
Mon, Apr 15, 2019
Risk & Control Matrices - RCMs
Select and Manage Suppliers RCM
This document outlines risks and controls common to the “select and manage suppliers” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Apr 15, 2019
Checklists & Questionnaires
Anti-Fraud Program Evaluation Questionnaire
This document focuses on key questions for board members and management when evaluating an organization's anti-fraud program.
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Mon, Apr 8, 2019
Checklists & Questionnaires
Corruption Risk Management Questionnaire
This questionnaire can be used to assess an organization's management of corruption risk, the Foreign Corrupt Practices Act (FCPA) and other key considerations.
Subscriber Content
Mon, Apr 8, 2019
Methodologies & Models
Revenue Assurance and Invoice Deduction Process Capability M…
This capability maturity model can be used to measure the maturity of an organization’s revenue assurance and invoice deduction management process and to assist its progress from the in...
Subscriber Content
Mon, Apr 8, 2019
Audit Reports
Sales Compensation Process Audit Report
This sample audit report summarizes an internal audit review of an organization's sales compensation process. The report includes an executive summary, background statistics, benchmarki...
Subscriber Content
Mon, Apr 1, 2019
Checklists & Questionnaires
Process Integration Checklist
This checklist can be used to facilitate the division of a merging company’s subsidiaries and to evaluate the divisions’ duplicate processes.
Subscriber Content
Mon, Apr 1, 2019
Risk & Control Matrices - RCMs
Manual Journal Entries RCM
This document outlines risks and controls common to the “manual journal entries” process in a risk control matrix format.
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Mon, Apr 1, 2019
Audit Programs
Employee Benefits Audit Work Program
This audit program can be used by an organization to review its benefits program eligibility and administration and its benefit disbursement authorization.
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Mon, Mar 25, 2019
Audit Programs
Foreign Corrupt Practices Act (FCPA) Audit Work Program
This audit program sample assists audit teams reviewing compliance with the Foreign Corrupt Practices Act of 1977.
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Mon, Mar 25, 2019
Audit Programs
Facilities Management Audit Work Program
The purpose of this audit work program is to provide the general steps used to perform a facilities management audit.
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Mon, Mar 25, 2019
Risk & Control Matrices - RCMs
Manage Inventories RCM
This document outlines risks and controls common to the “manage inventories” process in a risk control matrix format.
Subscriber Content
Mon, Mar 25, 2019
Requests for Proposals - RFPs
Request for Proposal: Systems Audit Work
This request for proposal (RFP) is designed for organizations seeking outsourced systems audit work, and is less formal than most proposal requests.
Subscriber Content
Mon, Mar 25, 2019
Process Flows
HR Compliance Process Flow
This flowchart defines the steps an organization can take to implement an HR compliance process.
Subscriber Content
Mon, Mar 18, 2019
Audit Programs
Fraud Prevention Process: Debit and Credit Card Transactions…
This audit program identifies and evaluates the effectiveness of a debit and credit card service provider’s fraud prevention process.
Subscriber Content
Mon, Mar 18, 2019
Audit Programs
Pricing and Discounts Audit Work Program
This \audit program can be used to conduct a thorough review of product pricing and to help assure that controls over pricing and discounts are effective.
Subscriber Content
Mon, Mar 18, 2019
Requests for Proposals - RFPs
Request for Proposal: Assess Internal Audit Coverage of Bank…
This request for proposal is designed for organizations seeking service providers to evaluate their internal audit approach and regulated banking subsidiaries.
Subscriber Content
Mon, Mar 18, 2019
Audit Programs
Other Liabilities Audit Work Program
This audit work program sample reviews other liabilities to ensure that the processes of approval, maintaining subsidiary ledgers and periodic reconciliation to the general ledger accou...
Subscriber Content
Mon, Mar 18, 2019
Checklists & Questionnaires
Accounts Payable System Functional Requirements Checklist
This tool highlights points to consider when rating the priority of an organization’s accounts payable system functional requirements.
Subscriber Content
Mon, Mar 18, 2019
Risk & Control Matrices - RCMs
Purchase Materials and Supplies: Purchase Orders RCM
This document outlines risks and controls common to the purchase order (PO) aspect of the “purchase materials and supplies” process in a risk control matrix format.
Subscriber Content
Mon, Mar 11, 2019
Audit Reports
Incentive Compensation Process Audit Report
This sample report summarizes an internal audit review of an organization's incentive compensation process. The report includes an executive summary, description of audit work performed...
Subscriber Content
Mon, Mar 11, 2019
Checklists & Questionnaires
International Human Resources Audit Questionnaire
This sample questionnaire outlines key considerations an organization should incorporate when performing an international human resources policies and operations audit.
Subscriber Content
Mon, Mar 11, 2019
Checklists & Questionnaires
Accounts Payable Outsourcing Vendor Selection Questionnaire
This sample questionnaire can be used to assess and compare accounts payable outsourcing vendors in a matrix format.
Subscriber Content
Mon, Mar 11, 2019
Risk & Control Matrices - RCMs
Process Accounts Receivable and Collections RCM
This document outlines the risks and controls common to the accounts receivables and collections process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Mar 4, 2019
Checklists & Questionnaires
Accounts Payable Internal Controls Questionnaire
This tool features questions to consider for performing a control self-assessment of an organization’s accounts payable operations.
Subscriber Content
Mon, Mar 4, 2019
Checklists & Questionnaires
Recruitment Process Interview Questionnaire
This tool outlines questions to consider when developing process documentation for the recruitment process.
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Mon, Mar 4, 2019
Checklists & Questionnaires
Acquisition Closing Checklist
The purpose of this checklist is to document the activities performed as part of an organization's acquisitions/new business development process.
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Mon, Feb 25, 2019
Audit Reports
Disbursements Review Audit Report
This sample audit report provides a review of the key processes related to disbursement, including accounts payable, expense accounting and procurement cards.
Subscriber Content
Mon, Feb 25, 2019
Requests for Proposals - RFPs
Request for Proposal: Financial Institution Quality Assessme…
This sample request for proposal (RFP) is designed for a financial institution seeking a service provider to conduct an evaluation of its internal audit approach and coverage of its reg...
Subscriber Content
Mon, Feb 25, 2019
Checklists & Questionnaires
Process Control Questionnaire: Managing Patient Financial S…
This document demonstrates one way that an internal auditor can creatively use a simple questionnaire to gain an understanding of the controls around any business process.
Subscriber Content
Tue, Feb 19, 2019
Checklists & Questionnaires
Accounts Payable Activity Questionnaire
This questionnaire analyzes accounts payable activities by assessing the activities conducted over a three-day period.
Subscriber Content
Mon, Feb 18, 2019
Risk & Control Matrices - RCMs
Purchase Materials and Supplies RCM
This document outlines risks and controls common to the “purchasing of materials and supplies” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Feb 18, 2019
Guides
Financial Statement Risk Assessment Guide
This guide provides a detailed overview of key steps to the financial statement risk assessment process, which includes prioritizing financial reporting elements, defining processes, li...
Subscriber Content
Mon, Feb 11, 2019
Requests for Proposals - RFPs
Request for Proposal: Internal Audit Services and Sarbanes-O…
This sample request for proposal for co-sourcing internal audit and Sarbanes-Oxley compliance services provides a variety of sample questions to ask a potential outsource or co-source p...
Subscriber Content
Mon, Feb 11, 2019
Audit Reports
Import Compliance Audit Report
This audit report sample assesses an organization’s adherence to its established import procedures and compliance with the laws and regulations of the U.S. Customs and Border Protection...
Subscriber Content
Mon, Feb 11, 2019
Risk & Control Matrices - RCMs
Manage Service Contracts: Entering Contracts into the System…
This document outlines risks and controls common to the ‘‘support end users” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Feb 11, 2019
Checklists & Questionnaires
Month-End Walk-Through Questionnaire
This tool provides questions to consider when reviewing an organization's month-end close process and determining whether appropriate controls are working properly.
Subscriber Content
Mon, Feb 11, 2019
Audit Reports
Sales Order Cycle Review Audit Report
This sample audit report outlines a review of an organization's sales order cycle, including the quote-to-invoice process, contract operations and maintenance, the accuracy and integrit...
Subscriber Content
Mon, Feb 4, 2019
Audit Reports
Distributor Sales Review Audit Report
This audit report focuses on the distribution sales process, including items such as current distributor contracts and compliance with established parameters. credit memo data over a si...
Subscriber Content
Mon, Jan 28, 2019
Requests for Proposals - RFPs
Request for Proposal: Internal Audit – Energy Industry
This sample request for proposal (RFP) document focuses on finding an internal audit service provider to support an organization in the energy industry.
Subscriber Content
Mon, Jan 21, 2019
Audit Programs
Membership and Billing Audit Work Program
This audit program reviews the membership and billing process within a healthcare cooperative.
Subscriber Content
Mon, Jan 21, 2019
Checklists & Questionnaires
Sarbanes-Oxley Sustainable Compliance Questionnaire
This questionnaire addresses how organizations can make Sarbanes-Oxley compliance sustainable while improving business processes that impact financial reporting.
Subscriber Content
Mon, Jan 21, 2019
Audit Reports
Business Partner Royalty Audit Report
This sample audit report covers business partner agreement compliance and includes a review of company compliance related to employee training policies.
Subscriber Content
Mon, Jan 14, 2019
Requests for Proposals - RFPs
Request for Proposal: Internal Audit – Healthcare Industry
This sample request for proposal (RFP) document focuses on finding an internal audit service provider to support a healthcare organization.
Subscriber Content
Mon, Jan 14, 2019
Audit Programs
Property Investments Audit Work Program
This audit program sample includes steps that can be used to review a company’s property investment process.
Subscriber Content
Mon, Jan 14, 2019
Risk & Control Matrices - RCMs
Formulate EH&S Management: External Relationships RCM
This document outlines risks and controls common to the external relationships aspect of the environmental health and safety (EH&S) management process in a risk control matrix (RCM)...
Subscriber Content
Mon, Jan 7, 2019
Audit Reports
IT Governance Review Report
Objectives of this sample IT governance report include gaining a high-level understanding of the organization's IT governance processes and providing management with a benchmark against...
Subscriber Content
Mon, Jan 7, 2019
Checklists & Questionnaires
Medical Clinic Operational Processes Questionnaire
This sample questionnaire can be used when performing an audit of a medical clinic’s operational processes.
Subscriber Content
Mon, Jan 7, 2019
Checklists & Questionnaires
Financial Reporting Risk Profile Questionnaire
This questionnaire focuses on topics board members and management should consider when discussing financial reporting risk profile (FRRP).
Subscriber Content
Mon, Jan 7, 2019
Process Flows
Elder Care Process Flow
This process map defines the steps taken by an organization implementing an elder care benefits program.
Subscriber Content
Mon, Dec 31, 2018
Audit Reports
Security Policy and Procedure Evaluation Report: Applicatio…
This audit report records the result of an evaluation of application development and change control security policies and procedures at an organization.
Subscriber Content
Mon, Dec 31, 2018
Audit Reports
Business Continuity/Disaster Recovery Program Assessment Rep…
This audit report sample focuses on whether an appropriate enterprise-wide governance structure is in place to manage the ongoing development, enhancement and maintenance of a business ...
Subscriber Content
Mon, Dec 17, 2018
Guides
Fraud: Internal Audit's Role in Detection and Preventio…
The objectives of this guide are to raise awareness about internal audit’s responsibilities related to fraud detection and prevention, to help auditors recognize fraud red flags, and to...
Subscriber Content
Mon, Dec 17, 2018
Checklists & Questionnaires
Medical Records, Coding and Billing Processes Compliance Que…
This tool provides questions to consider when performing audits of an organization's medical records, coding and billing compliance processes.
Subscriber Content
Mon, Dec 17, 2018
Audit Reports
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.
Subscriber Content
Mon, Dec 10, 2018
Memos
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.
Subscriber Content
Mon, Dec 10, 2018
Checklists & Questionnaires
Detailed Medical Record Review Questionnaire
This tool provides questions organizations can use when performing a health care audit.
Subscriber Content
Mon, Dec 10, 2018
Audit Reports
Fund Accounting Process Audit Report
This sample report highlights the controls related to an organization’s fund accounting process.
Subscriber Content
Mon, Dec 10, 2018
Checklists & Questionnaires
Control Self-Assessment Questionnaire: Financial Reporting a…
This sample helps a company determine whether its established controls for financial reporting and the general ledger are designed and operating properly to meet control objectives.
Subscriber Content
Mon, Dec 3, 2018
Audit Reports
Sales Order Processing Review Audit Report
This audit report evaluates the control adequacy and operational effectiveness of the sales order processing cycle.
Subscriber Content
Mon, Dec 3, 2018
Checklists & Questionnaires
Information Technology (IT) General Controls Questionnaire
This tool provides questions to consider when assessing a company’s information technology (IT) controls.
Subscriber Content
Mon, Dec 3, 2018
Audit Programs
Health Reimbursement Accounts Audit Work Program
This work program sample can be used to review a company’s health reimbursement account program.
Subscriber Content
Mon, Nov 26, 2018
Audit Reports
Enterprise Risk Assessment Board Report
This sample report provides findings from a company’s enterprise risk assessment, including risk assessment process recap, risk categories and risk criteria.
Subscriber Content
Mon, Nov 26, 2018
Audit Reports
Security Policy and Procedure Evaluation Report: Data Securi…
This report records the results of an evaluation of data security policies and procedures. This report format that can be used to communicate the status of company policies, and also to...
Subscriber Content
Mon, Nov 26, 2018
Audit Reports
Technology Change Management Audit Report
This report discusses the results of a technology change management (TCM) process audit. The document offers insight into of the company’s TCM practices and strategies, and identifies s...
Subscriber Content
Mon, Nov 26, 2018
Process Flows
Employee Rights Process Flow
This sample flowchart defines steps for implementing an employee rights process within an organization.
Subscriber Content
Mon, Nov 19, 2018
Audit Programs
Vendor Review Audit Work Program
This sample provides steps for reviewing a company’s vendor management process.
Subscriber Content
Mon, Nov 19, 2018
Audit Reports
Security Policy and Procedure Evaluation Report: Administrat…
This report records the result of an evaluation of security policies and procedures. The sample illustrates administrative and personnel security policy issues and leading practices to ...
Subscriber Content
Mon, Nov 19, 2018
Checklists & Questionnaires
IT Operations Management Self-Assessment Questionnaire
This tool is a high-level self-assessment questionnaire for use by an auditee prior to reviewing an organization’s information technology (IT) operations management.
Subscriber Content
Mon, Nov 19, 2018
Checklists & Questionnaires
General Threat Questionnaire
This sample checklist can be used for risk assessment to identify failure scenarios and the likelihood and severity of different risk areas.
Subscriber Content
Mon, Nov 19, 2018
Risk & Control Matrices - RCMs
Manage Tax Functions: Internal Tax Function RCM
This document outlines risks and controls common to the “internal tax function” aspect of the process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Nov 19, 2018
Guides
Business Impact Analysis Facilitation Guide
This presentation describes a particular methodology for conducting a business impact analysis (BIA). The BIA is the careful study of individual business processes and support functions...
Subscriber Content
Mon, Nov 19, 2018
Audit Reports
Strategic and Operational Process Review Report
This audit report summarizes a strategic and operational review of a company’s business environment and production processes.
Subscriber Content
Mon, Nov 12, 2018
Guides
Internal Audit’s Role in Mergers and Acquisitions Guide
This sample guide outlines the role of internal auditors in the mergers and acquisitions process.
Subscriber Content
Mon, Nov 5, 2018
Process Flows
Health Reimbursement Accounts Process Flow
This sample flowchart defines steps for implementing a health reimbursement process at a company.
Subscriber Content
Mon, Nov 5, 2018
Audit Reports
IT Risks and Controls Review Report
The objective of this audit report is to reduce the volume of controls across applications, infrastructure and IT processes in order to improve consistency and focus on key risks.
Subscriber Content
Mon, Nov 5, 2018
Checklists & Questionnaires
IT Application Management Self-Assessment Questionnaire
This high-level self assessment questionnaire can be used by an auditee prior to a review of IT application management.
Subscriber Content
Mon, Nov 5, 2018
Checklists & Questionnaires
IT Asset Management Self-Assessment Questionnaire
This tool includes questions to consider when reviewing an organization’s IT management process.
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Mon, Oct 29, 2018
Audit Reports
Entity-Level Fraud Risk Assessment Process Report
This sample fraud risk assessment report provides an overview of the process one company undertook to satisfy the requirements of evaluating fraud risks that pertain to internal control...
Subscriber Content
Mon, Oct 22, 2018
Risk & Control Matrices - RCMs
Manage Fixed Assets: Disposals RCM
This document outlines risks and controls common to the “disposal risk” aspect of the fixed assets process in a risk control matrix (RCM) format.
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Mon, Oct 22, 2018
Audit Reports
Billing and Collections Review Audit Report: Hospitals and C…
This sample audit report focuses on accounts receivable (AR) controls and processes associated with hospitals and healthcare clinics.
Subscriber Content
Mon, Oct 22, 2018
Process Flows
Employee Bonus Process Flow
This sample flowchart defines the steps for implementing an employee bonus program.
Subscriber Content
Mon, Oct 15, 2018
Guides
Process Evaluation Guide
This sample guide provides an overview of process evaluation and includes an example process description chart.
Subscriber Content
Mon, Oct 15, 2018
Guides
Internal Control Review Conclusion/Opinion Guide – Writing E…
This sample outlines writing examples for conclusions and opinions on an internal control review.
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Mon, Oct 15, 2018
Checklists & Questionnaires
IT Implementation Review Scoping Checklist
This checklist assists with the scoping of an application controls review and/or implementation review that covers both pre- and post-implementation procedures.
Subscriber Content
Mon, Oct 15, 2018
Audit Reports
HIPAA Security Gap Assessment Report
This sample report reviews an organization’s compliance with components of the Health Insurance Portability and Accountability Act (HIPAA) Security Final Rule.
Subscriber Content
Mon, Oct 15, 2018
Process Flows
COBRA Process Flow
This flowchart provides suggested steps for the implementation of the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA).
Subscriber Content
Mon, Oct 8, 2018
Process Flows
Benchmarking Process Flow
This flowchart provides the common steps taken during various benchmarking phases.
Subscriber Content
Mon, Oct 8, 2018
Audit Reports
Financial Controls Review Audit Report
This audit report reviews financial controls at an equipment facility plant.
Subscriber Content
Mon, Oct 8, 2018
Checklists & Questionnaires
Working Capital Management Questionnaire
There are three fundamental building blocks of effective cash management: working capital optimization, cash flow forecasting and liquidity management. This document is designed to help...
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Mon, Oct 8, 2018
Checklists & Questionnaires
Privacy and Data Protection Questionnaire
This tool provides questions to consider when evaluating risks related to privacy/data protection and accumulated privacy standards.
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Mon, Oct 8, 2018
Audit Reports
Business Continuity Software Research Report
This report assesses various business continuity software solution providers in the global market with the purpose of enhancing the organization’s business continuity management capabil...
Subscriber Content
Mon, Oct 1, 2018
Checklists & Questionnaires
Banking Controls: Management Control Structure Evaluation Q…
This guide is designed to assist management in analyzing the effectiveness of a company's management control structure MCS over financial reporting.
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Mon, Oct 1, 2018
Checklists & Questionnaires
IT Application Control Deficiency Decision Process Questionn…
This sample helps to determine the severity of any deficiencies cited during the control testing process.
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Mon, Oct 1, 2018
Audit Reports
Co-Op Advertising Internal Audit and Process Review Report
This 30-page audit report outlines the activities and tasks included in the co-op advertising process and provides management with information about the condition of risks and internal ...
Subscriber Content
Mon, Oct 1, 2018
Risk & Control Matrices - RCMs
Manage and Administer Benefits: Healthcare Reimbursement Acc…
This document outlines risks and controls common to the ‘‘manage healthcare reimbursements accounts process’’ in a risk control matrix (RCM) format.
Subscriber Content
Mon, Sep 24, 2018
Guides
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 Se...
Subscriber Content
Mon, Sep 24, 2018
Process Flows
Target Costing and Profit Management Process Flow
This process flow sample provides steps for completing the target costing and profit management process at an automotive company.
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Mon, Sep 24, 2018
Audit Reports
Security Policy and Procedure Evaluation Report: Communicati…
This report records the result of a security policies and procedures evaluation. The sample illustrates communications security policy issues and practices and provides a useful format ...
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Mon, Sep 24, 2018
Checklists & Questionnaires
IT Infrastructure Control Deficiency Decision Questionnaire
This sample questionnaire helps to determine the severity of any deficiencies cited during the control testing process.
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Mon, Sep 24, 2018
Checklists & Questionnaires
Internal Security Questionnaire
This tool provides questions for audit committees to consider when assessing internal security risks.
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Mon, Sep 17, 2018
Process Flows
Determining Data Requirements Process Flow
This process flow provides steps for determining the data requirement process at a company.
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Mon, Sep 17, 2018
Process Flows
New Product Development Process Flow
This sample provides steps for the new product development process at a company.
Subscriber Content
Mon, Sep 17, 2018
Audit Reports
Credit Evaluation and Collections Review Report
This sample audit report focuses on the credit evaluation and collections review process. Objectives are to obtain an understanding of the existing processes, assess the internal contro...
Subscriber Content
Mon, Sep 17, 2018
Process Flows
Career Planning Program Process Flow
This process flow provides steps for creating a career planning program at any company.
Subscriber Content
Mon, Sep 10, 2018
Audit Reports
IT General Controls Assessment Report
This sample report provides findings from a current IT general control framework review at a company.
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Mon, Sep 10, 2018
Guides
Internal Controls and Shareholder Value Guide
This sample provides an overview of internal controls and how they help with creating shareholder value.
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Mon, Sep 10, 2018
Memos
Journal Entry Review Planning Memo
This sample memo includes a review of policies, procedures and internal controls currently in place regarding the processing and review of journal entries as well as the closing process...
Subscriber Content
Mon, Sep 3, 2018
Guides
Guide to Prioritizing Using the Nominal Group Technique
This guide allows a group to rank a list of options or ideas in order of importance in a group meeting or brainstorming session.
Subscriber Content
Mon, Sep 3, 2018
Audit Reports
Stock Options Audit Report
This sample report can be used by internal audit to conduct reviews of an organization's stock option process and activities.
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Mon, Sep 3, 2018
Memos
Compliance and Regulation Management Review Memo
This tool outlines the steps for the review of policies, procedures and internal controls within a company’s compliance regulation management function.
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Mon, Aug 27, 2018
Audit Reports
Internal Audit Status Update Report
This sample internal audit report includes a status update to be presented to the audit committee.
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Mon, Aug 27, 2018
Process Flows
Income Tax Process Flow
This flowchart defines the steps used for the income tax, sales tax, use tax, insurance renewal, insurance maintenance and contract processes.
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Mon, Aug 20, 2018
Checklists & Questionnaires
Control Design Effectiveness Review Checklist
This tool provides guidelines to consider while reviewing effectiveness of the controls designed to mitigate risks.
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Mon, Aug 20, 2018
Memos
SOX IT Testing Planning Memo
This memo captures details for SOX IT testing, including objectives, project scope, transaction types, key risks, coordination with specialists, and IT audit decisions.
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Mon, Aug 13, 2018
Audit Reports
Out-of-Contract Life Claims Settlements Audit Report
This sample audit report reviews the out-of-contract life claims settlement process at a company.
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Mon, Aug 13, 2018
Audit Reports
Quarterly Compliance Assessment Audit Report
The purpose of this report is to document internal audit’s quarterly assessment of compliance policies and procedures and the validation of the operational effectiveness of key activiti...
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Mon, Aug 13, 2018
Guides
Internal Audit Competency Model and Assessment Guide
This guide suggests competency objectives for internal auditors at junior, intermediate and senior levels.
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Mon, Aug 13, 2018
Audit Reports
Data Privacy Maturity Audit Report
This report provides findings from the data privacy maturity assessment at any given company.
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Mon, Aug 6, 2018
Audit Reports
PMO Effectiveness Review Audit Report
This sample audit report provides a review of an enterprise project management office (EPMO) to determine if practices, management principles and processes are aligned with industry lea...
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Mon, Aug 6, 2018
Audit Reports
Business Process Effectiveness Review Report
This sample audit report reviews the effectiveness of the financial processes at an organization and identifies ways to improve efficiency.
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Mon, Aug 6, 2018
Audit Programs
EDI Audit Work Program
This sample work program focuses on the processes to set up, design, and test client and carrier interfaces, and understand the documentation that is maintained for each interface.
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Mon, Jul 30, 2018
Checklists & Questionnaires
Bank Controls: Information Systems Evaluation Tool
This tool helps to assist management in analyzing the effectiveness of the internal control structure over financial reporting as it relates to information systems (IS).
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Mon, Jul 30, 2018
Guides
Facilitating SOX Compliance Using a Committee Structure Guid…
This guide discusses the duties, composition, structure and interrelationships of the disclosure committee that needs to be formed to facilitate SOX compliance.
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Mon, Jul 30, 2018
Guides
Journal Entry Training Guide
This guide can be used to train auditors on the various aspects of an organization’s journal entry process.
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Mon, Jul 23, 2018
Audit Reports
Finance and Accounting Risk Awareness Audit Report
This sample audit report provides findings from a risk awareness and scenario analysis for a construction and development group’s finance and accounting function.
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Mon, Jul 16, 2018
Audit Reports
Quality Assurance Review Plan Report
This audit report outlines the approach followed to establish a quality assurance function, which includes evaluating the organization’s risks.
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Mon, Jul 16, 2018
Checklists & Questionnaires
Healthcare Provider Baseline Controls Assessment Questionnai…
This tool provides questions to consider for assessing and improving the controls in different business processes.
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Mon, Jul 16, 2018
Checklists & Questionnaires
Hazard Assessment Checklist and Corrective Action Report
This tool provides questions to consider while conducting periodic hazard assessments.
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Mon, Jul 16, 2018
Audit Reports
Post-Implementation Controls Audit Report
This sample audit report provides findings from a post-implementation review specific to audited controls and fixed assets.
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Mon, Jul 9, 2018
Audit Reports
Internal Audit Plan Status – Report to the Audit Committee
This sample internal audit report includes a status summary and recommendations for quarter 1 of the fiscal year.
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Mon, Jul 9, 2018
Audit Reports
SAP Change Management Review Audit Report
This sample audit report provides management with an assessment of its current state and associated SAP change management risks.
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Mon, Jul 9, 2018
Checklists & Questionnaires
IT Disaster Recovery Plan Assessment Checklist
Eye-opening disaster recovery plan checklist items and questions for you to consider.
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Mon, Jul 9, 2018
Guides
Internal Control Owner Training Guide
This guide provides an overview of the internal controls process, including objectives, implementation, timeline, owner responsibilities, evaluating the effectiveness of internal contro...
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Mon, Jul 2, 2018
Guides
Procurement Card Programs: Guide to Internal Control
The purpose of a procurement card program is to offer an alternative for the purchase and payment of low-dollar, non-inventory, non-capital items. This guide covers the most effective c...
Subscriber Content
Mon, Jul 2, 2018
Guides
Process Overview Form Guide
This sample document provides instructions on using process overview forms and includes a blank template and a completed example.
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Mon, Jul 2, 2018
Process Flows
Executive Bonus Process Flow
This flowchart defines the steps for the executive bonus process.
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Mon, Jun 25, 2018
Checklists & Questionnaires
Information Technology (IT) Infrastructure Questionnaire
This tool helps auditors gather information related to information technology infrastructure, which helps with understanding the IT infrastructure of a company.
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Mon, Jun 25, 2018
Process Flows
Health Insurance Broker/Agent Process Flow
This flowchart defines the steps for the health insurance broker/agent process.
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Mon, Jun 25, 2018
Audit Reports
Security Assessment Audit Report
This sample report presents the results of an organization's information security audit.
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Mon, Jun 25, 2018
Checklists & Questionnaires
System Privileges for Terminated Employees Checklist
This sample provides action steps to consider for protecting an organization’s critical systems and data and secure systems in the event of a terminated employee compromising access con...
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Mon, Jun 18, 2018
Risk & Control Matrices - RCMs
Manage Billing/Account Adjustments RCM
This document outlines risks and controls common to the manage billing/account adjustments process in a risk control matrix (RCM) format.
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Mon, Jun 11, 2018
Process Flows
Financial Reporting Process Flow
This flowchart defines the steps for flexible benefits process at a company.
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Mon, Jun 11, 2018
Audit Reports
Software Company Internal Audit Plan
This sample internal audit plan report highlights specific areas of focus for each proposed internal audit project.
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Mon, Jun 11, 2018
Checklists & Questionnaires
Record Retention Questionnaire
This tool helps to assure that records are retained in compliance with any regulatory record retention requirements and with company policy.
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Mon, Jun 11, 2018
Checklists & Questionnaires
Sarbanes-Oxley Section 404 Documentation Readiness Checklist
This tool includes checklist to evaluate the adequacy of Section 404 process documentation prior to submitting to the external auditor for review and prior to developing a test plan.
Subscriber Content
Mon, Jun 11, 2018
Process Flows
Healthcare Dependents Process Flow
This flowchart defines the steps for dependents healthcare process.
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Mon, Jun 4, 2018
Checklists & Questionnaires
Internal Audit Department: Quality Assurance Review External…
This tool includes questions to consider while conducting interviews with the external auditors to solicit their views and feedback on a company's Internal Audit function.
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Mon, Jun 4, 2018
Checklists & Questionnaires
Test Documentation Validation Checklist
This tool lists information/documentation that must be checked for completeness and accuracy upon receipt of testing material for each business cycle.
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Mon, Jun 4, 2018
Guides
Process Mapping Guidelines Flowcharting
This guide defines primary symbols and provides specific guidelines for preparing a flowchart.
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Mon, Jun 4, 2018
Risk & Control Matrices - RCMs
Invoice the Customer RCM
This document outlines risks and controls common to the invoice the customer process in a risk control matrix (RCM) format.
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Mon, May 28, 2018
Audit Programs
Executive Compensation Plan Payout Audit Work Program
This audit program sample helps to review an organization’s executive compensation plan payout process.
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Mon, May 28, 2018
Checklists & Questionnaires
Internal Audit Department: Quality Assurance Review Customer…
This customer satisfaction survey is meant to be used during a quality assurance review (QAR) of an internal audit department.
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Mon, May 28, 2018
Checklists & Questionnaires
Update Testing: Control Self-Assessment Questionnaire
This questionnaire helps to assess if the controls are operating effectively within a business unit.
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Mon, May 28, 2018
Risk & Control Matrices - RCMs
Managed Fixed Assets: Maintenance RCM
This document outlines risks and controls common to the asset acquisition component of the “maintenance” process in a risk control matrix (RCM) format.
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Mon, May 21, 2018
Checklists & Questionnaires
General IT Controls Review: Passwords Questionnaire
This tool provides questions to consider while reviewing general IT controls password standards.
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Mon, May 21, 2018
Guides
Human Resources Risk Management Guide
This guide defines human resources risk and identifies the major HR processes and sub-processes which involve risks.
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Mon, May 21, 2018
Risk & Control Matrices - RCMs
Drafting and Reporting Financial Statements RCM
This document outlines risks and controls common to the drafting and reporting financial statements process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 14, 2018
Guides
Financial Ratio Analysis Guide
This document provides guidance on performance ratios, financial status ratios, and market value ratios that can be used for a financial ratio analysis.
Subscriber Content
Mon, May 14, 2018
Audit Programs
COBRA Audit Work Program
This work program outlines the steps to audit the COBRA process.
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Mon, May 7, 2018
Checklists & Questionnaires
International Joint Venture Self-Assessment Checklist
This tool provides questions to consider for self-assessment of an international joint venture.
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Mon, May 7, 2018
Checklists & Questionnaires
General IT Controls Review: Disaster Recovery Questionnaire
This tool provides best practice questions to consider for a company’s disaster recovery plan.
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Mon, May 7, 2018
Guides
Sarbanes-Oxley Walkthrough Guidance for General IT Controls
This tool provides guidelines for a sarbanes-oxley walkthrough for general IT controls.
Subscriber Content
Mon, May 7, 2018
Risk & Control Matrices - RCMs
Managed Fixed Assets: Asset Acquisition RCM
This document outlines risks and controls common to the asset acquisition component of the “managed fixed assets” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 7, 2018
Checklists & Questionnaires
Self-Assessment Questionnaire: IT Security Remediation
This sample is intended to be used to assist with Sarbanes-Oxley Act (SOA) control remediation efforts.
Subscriber Content
Mon, Apr 30, 2018
Audit Reports
High-Tech Company Internal Audit Plan Report to the Audit Co…
This report provides findings from a business self-assessment (BSA) at a company and also consists of a proposed internal audit plan..
Subscriber Content
Mon, Apr 30, 2018
Audit Reports
Bank Audit Plan Report
This sample outlines the audit plan for a bank, including risk assessment, gap analysis from previous year audit plan, and audit schedule.
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Mon, Apr 23, 2018
Audit Reports
Strategic Internal Audit Plan
This sample outlines the approach employed by internal audit to develop the audit plan and indicative projects for the year.
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Mon, Apr 16, 2018
Process Flows
Child Care Process Flow
This flowchart defines the steps in a child care process including the controls and procedure specifications.
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Mon, Apr 16, 2018
Policies & Procedures
Customer Profitability Review Policy
This sample policy provides guidance to marketing department on how to prioritize and implement standard controls in the customer profitability review process.
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Mon, Apr 9, 2018
Policies & Procedures
Career Planning Policy
This sample policy provides an overview of career planning and development of employees in an organization.
Subscriber Content
Mon, Apr 9, 2018
Checklists & Questionnaires
Quarterly Internal Control Self-Assessment Questionnaire
This questionnaire helps to identify company’s internal control issues in order to maximize internal audit resources and assistance.
Subscriber Content
Mon, Apr 2, 2018
Audit Reports
Sales Commissions Audit Report
This sample report provides findings from a sales commissions review at a company.
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Mon, Apr 2, 2018
Audit Programs
Healthcare Dependents Audit Work Program
This sample audit work program outlines the steps to audit the healthcare dependents process.
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Mon, Mar 26, 2018
Methodologies & Models
Equal Employment Opportunity: Capability Maturity Model and…
This document includes the capability maturity model and six elements of infrastructure for equal employment opportunities.
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Mon, Mar 19, 2018
Audit Reports
Product Safety Review Audit Report
This audit report sample provides findings from a product safety review performed at a company.
Subscriber Content
Mon, Mar 19, 2018
Methodologies & Models
Employee Labor/Management Relations Capability Maturity Mode…
This capability maturity model can be used to measure the maturity of an organization’s employee labor/management relations process and to assist its progress from the initial/ad-hoc st...
Subscriber Content
Mon, Mar 12, 2018
Policies & Procedures
Cardholder Data Handling Policy
This sample policy ensures that all company cardholder classified data is properly handled, whether being transmitted within the organization or to a trusted third party.
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Mon, Mar 12, 2018
Policies & Procedures
AR Risk Sales Orders Policy
This sample documents procedures for opening sales orders to authorize expenditure of company funds on products or services which are yet to be contractually procured by the identified ...
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Mon, Mar 5, 2018
Checklists & Questionnaires
Order Processing Benchmarking Questionnaire
This questionnaire template can be used to perform a benchmarking survey for order processing.
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Mon, Mar 5, 2018
Audit Reports
Team Member Resources Audit Report
This audit report outlines findings and business risks/impacts from a review of the team member resources function at a company.
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Mon, Mar 5, 2018
Checklists & Questionnaires
Internal Audit Quality Assurance Review Planning Meeting Che…
This sample checklist covers topics to be included for discussion in a quality assurance review (QAR) planning meeting.
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Mon, Feb 26, 2018
Policies & Procedures
Accounts Receivable Letter Contracts Policy
This sample defines the policy and circumstances under which a letter contract can be accepted.
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Mon, Feb 19, 2018
Audit Reports
Special Accounts Staffing Process Assessment Report
This report provides findings from a company’s special accounts staffing process assessment.
Subscriber Content
Mon, Feb 19, 2018
Audit Reports
Pre-Year 1 SOX Roadmap Audit Report
This audit report summarizes the observations, recommendations, and related remediation prioritization for business and IT processes that were documented for the purposes of eventual Sa...
Subscriber Content
Mon, Feb 19, 2018
Risk & Control Matrices - RCMs
Manage and Administer Benefits: Health Insurance Broker/Agen…
This document outlines risks and controls common to the health insurance broker/agent component of the “manage and administer benefits” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Feb 12, 2018
Checklists & Questionnaires
Health and Wellness Compliance Overview Questionnaire
This questionnaire covers the common initiatives, tax implications, legal issues, key risks, expected key controls and interview questions related to compliance procedures for health an...
Subscriber Content
Mon, Feb 12, 2018
Checklists & Questionnaires
Marketing and Selling Internal Audit Checklist
This internal audit checklist includes key factors to help internal auditors market and sell their services better and increase internal audit value and productivity.
Subscriber Content
Mon, Feb 12, 2018
Audit Reports
Real Estate Services Agreement Audit Report
This sample audit report provides findings from a company’s real estate services agreement review.
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Mon, Feb 5, 2018
Audit Reports
Third-Party Licensing Process Audit Report
This audit report reviews the processes utilized by a company to comply with third-party licensing agreements.
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Mon, Feb 5, 2018
Checklists & Questionnaires
Internal Audit Department – Quality Assurance Review Custome…
This customer satisfaction survey is meant to be used during a quality assurance review (QAR) of an internal audit department.
Subscriber Content
Mon, Feb 5, 2018
Policies & Procedures
Stock Grant Quarterly Approval Policy
This sample policy outlines the procedures for grant approval by senior management and the compensation committee.
Subscriber Content
Mon, Jan 29, 2018
Process Flows
Employee Leave Benefits Process Flow
This employee leave benefits process flow focuses on steps for the development of a leave policy and the processing of leave claims.
Subscriber Content
Mon, Jan 29, 2018
Guides
Sarbanes-Oxley Program Implementation Guide
This guide provides procedures, checklists and summaries that can be used to implement changes within an organization’s Sarbanes-Oxley program.
Subscriber Content
Mon, Jan 29, 2018
Checklists & Questionnaires
Internal Audit Director Quality Assurance Review Interview Q…
This tool provides questions to consider while interviewing a director during a quality assurance review of the internal audit department.
Subscriber Content
Mon, Jan 29, 2018
Risk & Control Matrices - RCMs
Manage and Administer Benefits: Adoption Assistance RCM
This document outlines risks and controls common to the adoption assistance component of the “manage and administer benefits” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Jan 22, 2018
Policies & Procedures
Workstation Use Policy
This sample policy outlines the measures and actions an organization uses to safeguard equipment and information on company systems.
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Mon, Jan 22, 2018
Audit Reports
Rebate Process Audit Report
This report provides findings from an organization’s rebate process review.
Subscriber Content
Mon, Jan 22, 2018
Policies & Procedures
Compliance With Security Laws Policy
This sample policy outlines an organization’s process for ensuring compliance with federal security laws.
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Mon, Jan 15, 2018
Policies & Procedures
Cash Account Transaction & Approval Policy
This sample policy directs company employees in regard to certain cash control activities, including the establishment of bank accounts, forecasting, and handling and approving cash tra...
Subscriber Content
Mon, Jan 15, 2018
Audit Programs
Bank Financial Reporting Cycle: Control Objectives and Audit…
This tool helps management analyze the effectiveness of the internal control structure over financial reporting for the financial reporting cycle at a bank.
Subscriber Content
Mon, Jan 15, 2018
Policies & Procedures
Vendor Contract Library Management Policy
This sample policy establishes guidelines and procedures that must be followed with respect to retention, administration and amendment of vendor contracts in which a company is a party ...
Subscriber Content
Mon, Jan 8, 2018
Audit Reports
Intercompany Reconciliation Audit Report
This audit report focuses on reducing intercompany out-of-balance differences to an immaterial amount.
Subscriber Content
Mon, Jan 8, 2018
Audit Reports
Sarbanes-Oxley Section 404 Process Prioritization Audit Repo…
This document outlines the process that management utilizes for determining the final process criticality for a SOX 404 certification.
Subscriber Content
Mon, Jan 8, 2018
Guides
Forecasting in Lean Times Guide
This guide focuses on improvements that businesses can make to forecast accurately and efficiently in lean times.
Subscriber Content
Mon, Jan 1, 2018
Audit Reports
Controls Monitoring Quarterly Assessment Report
This sample report details an internal audit department’s quarterly assessment of ongoing controls monitoring processes. It includes an overview of the work performed and corresponding ...
Subscriber Content
Mon, Jan 1, 2018
Audit Reports
Pre-Audit Readiness Audit Report
This report provides findings from a pre-audit readiness review of an organization’s financial statements and other key processes.
Subscriber Content
Mon, Jan 1, 2018
Risk & Control Matrices - RCMs
Manage Employee Compensation: Executive Compensation RCM
This document outlines risks and controls common to the executive compensation component of the “manage employee compensation” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Dec 18, 2017
Process Flows
Executive Compensation Process Flow
This sample process flow focuses on steps for the creation, composition and review of executive compensation packages and the submission of compensation reports to the SEC.
Subscriber Content
Mon, Dec 18, 2017
Checklists & Questionnaires
Evaluating Process Efficiency Questionnaire
This tool includes questions to consider for evaluating process efficiency.
Subscriber Content
Mon, Dec 18, 2017
Checklists & Questionnaires
Information Security Risk Assessment Questionnaire
This IT risk assessment questionnaire is designed to assist with reviewing and documenting the risk profile of your organization’s information processing activities. It contains ten sec...
Subscriber Content
Mon, Dec 18, 2017
Audit Programs
Fraud Prevention and Detection Audit Work Program
This audit program sample focuses on understanding current fraud prevention and detection program activities.
Subscriber Content
Fri, Dec 15, 2017
Policies & Procedures
Research and Development Expense Policy
Research and development expenses include the conceptual formulation, design and testing of product alternatives, construction of prototypes, and operation of pilot plants. This policy ...
Subscriber Content
Fri, Dec 15, 2017
Policies & Procedures
Whistleblower Policy
This policy establishes standards and procedures to ensure that the accounting and audit-related complaint handling process complies with management’s and the audit committee’s objectiv...
Subscriber Content
Fri, Dec 15, 2017
Audit Programs
Bank Deposit Cycle: Control Objectives and Audit Work Progra…
This tool helps management analyze the effectiveness of the internal control structure over financial reporting for the deposit cycle at a bank.
Subscriber Content
Mon, Dec 11, 2017
Policies & Procedures
Finance Code of Conduct Policy
This sample policy serves as a code of conduct specific to senior financial officers of a company with the purpose of documenting a clear understanding of roles and responsibilities.
Subscriber Content
Tue, Dec 5, 2017
Policies & Procedures
Accounts Receivable Policy: Cash Receipts
This policy outlines a set of procedures for processing and recording cash receipts.
Subscriber Content
Tue, Dec 5, 2017
Policies & Procedures
Emergency Policies and Procedures Manual
This is a sample of emergency policies and procedures for a business office. It includes procedures for safety teams, fire prevention/drills, disabled assistance, earthquakes, power out...
Subscriber Content
Tue, Dec 5, 2017
Policies & Procedures
Deduction and Rebate Payment Verification Policy
The following sample outlines a set of policies and procedures for the verification of customer deductions and rebates in a retail environment.
Subscriber Content
Tue, Dec 5, 2017
Policies & Procedures
Related-Party Transactions Policy
This policy defines related party transactions, identifies the significance of related party accounting implications, and provides guidance regarding approval and reporting of related p...
Subscriber Content
Tue, Dec 5, 2017
Policies & Procedures
Sensitive Data Handling Policy
The purpose of this policy is to ensure that all sensitively classified data is properly handled whether being transmitted within the organization or to a trusted third party.
Subscriber Content
Tue, Dec 5, 2017
Policies & Procedures
Rebate Payments Policy
This policy establishes procedures for identifying pending rebate and for calculating the appropriate payment value.
Subscriber Content
Tue, Dec 5, 2017
Policies & Procedures
Information Technology Policy: Role-Based User Management
This sample policy ensures that there are additional controls in place to detect errors and safeguard company computers and networks against inadvertent exposure to external threats.
Subscriber Content
Mon, Dec 4, 2017
Policies & Procedures
Corporate Website Policy
This sample policy helps to ensure that the company website reflects a consistent corporate image that preserves and builds the value of the corporate brand.
Subscriber Content
Mon, Dec 4, 2017
Audit Programs
Bank Loan Cycle: Control Objectives and Audit Work Program
This tool helps management analyze the effectiveness of the internal control structure over financial reporting for the loan cycle at a bank.
Subscriber Content
Mon, Dec 4, 2017
Audit Programs
Bank Expenditure Payroll Cycle: Control Objectives and Audit…
This tool helps management analyze the effectiveness of the internal control structure over financial reporting for the expenditure payroll cycle at a bank.
Subscriber Content
Mon, Dec 4, 2017
Audit Reports
Application Access Audit Report
This sample audit report presents the results of an application access audit performed within a company’s IT environment.
Subscriber Content
Mon, Dec 4, 2017
Audit Reports
IT System Pre-Implementation Review Audit Report
This audit report shares findings from a review of the selected processes that support the IQ4 Epic implementation project at a company.
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Mon, Nov 27, 2017
Policies & Procedures
Relationship with External Auditors Policy
This sample document sets out policies and procedures for the external audit of a company.
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Mon, Nov 27, 2017
Audit Programs
Bank Investment Cycle: Control Objectives and Audit Work Pro…
This tool assists department management in analyzing the effectiveness of the internal control structure over financial reporting for the investment cycle at a bank.
Subscriber Content
Mon, Nov 27, 2017
Audit Programs
Bank Trust Cycle: Control Objectives and Audit Work Program
This tool assists department management in analyzing the effectiveness of the internal control structure over financial reporting for the trust cycle at a bank.
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Mon, Nov 27, 2017
Audit Reports
Intellectual Property Process Audit Report
This audit report shares findings from a review of a company’s patents, trademarks and trade secrets processes.
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Mon, Nov 20, 2017
Audit Programs
Bank Expenditure Non-Payroll Cycle: Control Objectives and A…
This tool helps management analyze the effectiveness of the internal control structure over financial reporting for the expenditure non-payroll cycle at a bank.
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Mon, Nov 20, 2017
Audit Programs
Bank Treasury Cycle: Control Objectives and Audit Work Progr…
This tool helps management analyze the effectiveness of the internal control structure over financial reporting for the treasury cycle at a bank.
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Mon, Nov 20, 2017
Policies & Procedures
Corporate Governance Policy: Relationship With Internal Audi…
This sample policy establishes reporting relationships for the internal auditors of a company.
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Mon, Nov 20, 2017
Policies & Procedures
Governance in Not-For-Profit Organizations Policy
This sample policy provides guidance for not-for-profit organizations in the areas of mandate, roles of volunteer boards and executive directors, special board committees and their role...
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Mon, Nov 20, 2017
Risk & Control Matrices - RCMs
Manage Fixed Assets: Asset Management RCM
This document outlines risks and controls common to the asset management component of the “manage fixed assets” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Nov 13, 2017
Audit Reports
Board of Directors Orientation Audit Report
This document provides a board level overview of internal audit and internal controls.
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Mon, Nov 13, 2017
Policies & Procedures
Corporate Governance Policy: Board Committees
This sample policy sets standards for board committee structures and protocols.
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Mon, Nov 13, 2017
Policies & Procedures
Corporate Governance Policy: Shareholder Meetings
This sample policy simplifies and clarifies the essential elements of shareholder meetings.
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Mon, Nov 13, 2017
Guides
Risk Assessment Map and Guide
This risk assessment sample helps to identify and document critical business processes.
Subscriber Content
Mon, Nov 6, 2017
Guides
Assessing Risks and Internal Controls Guide
This presentation was developed to help with training process owners to assess risks and take responsibility for managing internal controls.
Subscriber Content
Mon, Nov 6, 2017
Policies & Procedures
Do Not Call Registry Policy
This sample policy ensures that all rules and regulations related to telemarketing are complied with and nothing is done to impair the brand and image of the organization.
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Mon, Nov 6, 2017
Policies & Procedures
Energy Conservation Policy
This sample policy ensures, encourages and enables the reduction of energy use by a company and its customers.
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Mon, Nov 6, 2017
Checklists & Questionnaires
Audit Committee Self-Assessment Checklist
This tool includes points to consider when evaluating current involvement in an organization’s control environment.
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Mon, Nov 6, 2017
Policies & Procedures
Accounts Receivable Policy: Debit Notes
This policy outlines a set of procedures for receiving debit notes from customers in situations where goods are returned or rejected.
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Fri, Nov 3, 2017
Policies & Procedures
Information Security Development Policy
This document provides an outline and framework for creating a set of policies and procedures focused on the organization’s security of information.
Subscriber Content
Fri, Nov 3, 2017
Policies & Procedures
Trading and Commodity Risk Management Policy
This risk policy addresses the components of an effective commodity risk infrastructure.
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Fri, Nov 3, 2017
Policies & Procedures
Contract and Project Approval Policy
This policy outlines procedures for evaluating, negotiating, and executing significant contracts and internal and external projects with legal and/or financial implications.
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Fri, Nov 3, 2017
Policies & Procedures
Environmental Protection Policy
This sample policy ensures that all controlled and identified materials used in operations are properly managed to comply with laws and regulations and to minimize harmful effects on th...
Subscriber Content
Mon, Oct 30, 2017
Policies & Procedures
Recognition of Costs Policy
This sample policy provides guidance to the finance department regarding the accrual of payroll expenses.
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Mon, Oct 30, 2017
Risk & Control Matrices - RCMs
Purchase Materials and Supplies: P-Card Purchases RCM
This document outlines risks and controls common to the p-card purchases component of the “purchase materials and supplies” process in a risk control matrix (RCM) format.
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Mon, Oct 23, 2017
Audit Reports
IT Risk Assessment Audit Report
This risk assessment audit report outlines findings from a high-level IT risk assessment at a company.
Subscriber Content
Mon, Oct 23, 2017
Policies & Procedures
Management Reporting: Purchasing Policy
This sample addresses useful reporting and analysis related to the purchasing cycle for better managing the business.
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Mon, Oct 23, 2017
Policies & Procedures
Workplace Violence Policy
This sample policy establishes procedures to minimize and/or prevent violence and unacceptable behavior in the workplace and to foster the safety and security of a company’s employees, ...
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Mon, Oct 16, 2017
Policies & Procedures
Computing Operations and Support: Service-Levels Policy
This sample policy ensures that there are defined and documented IT services, service times, and user-agreed metrics for objective evaluation of services provided.
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Mon, Oct 16, 2017
Checklists & Questionnaires
Diversity and Inclusion Process Questionnaire
This tool provides insights on the diversity and inclusion process, including key risks, expected key controls and questions to consider.
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Mon, Oct 9, 2017
Checklists & Questionnaires
IT General Controls Survey Questionnaire
This sample tool helps to map IT responses to various questions related to different IT general controls and related processes.
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Mon, Oct 9, 2017
Checklists & Questionnaires
Financial Close Process Controls Questionnaire
This tool provides insights on financial close process controls, including the control objectives for financial close activity.
Subscriber Content
Mon, Oct 9, 2017
Policies & Procedures
Dispute Resolution Policy
The sample policy provides an effective problem-solving and dispute resolution process which every employee can utilize without concern for reprisal or recrimination.
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Mon, Oct 9, 2017
Policies & Procedures
Corporate Image and Communication Standards Policy
The sample policy helps to ensure that all internal and external communication reflects a corporate image that is consistent and preserves and builds the value of the corporate brand.
Subscriber Content
Mon, Oct 9, 2017
Checklists & Questionnaires
Career Planning Program Process Questionnaire
This tool provides insights on the development of a career planning program, including key risks, expected key controls and questions to consider.
Subscriber Content
Mon, Oct 2, 2017
Policies & Procedures
Data Management: Data Backup and Storage Policy
This sample policy specifies the procedures for backing up data and facilitating the recovery of important data in the event of accidental or intentional corruption, loss or destruction...
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Mon, Oct 2, 2017
Policies & Procedures
Employment: Conflicts of Interest Policy
This sample policy communicates a company’s position on what matters could constitute a conflict of interest and establishes a protocol for disclosing and dealing with such conflicts of...
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Mon, Oct 2, 2017
Audit Programs
Appeals and Grievances Audit Work Program
This sample work program reviews the appeals and grievances function, focusing specifically on transformation.
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Mon, Sep 25, 2017
Audit Programs
Manage Labor-Management Relationships Audit Work Program
This sample work program provides a test plan for managing labor-management relationships.
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Mon, Sep 25, 2017
Policies & Procedures
Dress Code Policy
This sample sets and describes a company’s dress code policy for a classy, contemporary business casual environment.
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Mon, Sep 25, 2017
Risk & Control Matrices - RCMs
Manage and Administer Benefits: Healthcare Dependents RCM
This document outlines risks and controls common to the healthcare dependents component of the “manage and administer benefits” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Sep 18, 2017
Checklists & Questionnaires
Risk Assessment Questionnaire
This questionnaire collects responses for a risk assessment as preparation for annual budgeting and business planning efforts.
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Mon, Sep 18, 2017
Policies & Procedures
Data Management: Records Retention Policy
This sample policy ensures that legal statutes and industrial and business requirements regarding data retention are observed.
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Mon, Sep 18, 2017
Policies & Procedures
Software Acquisition, Implementation and Maintenance: Applic…
The purpose of this sample policy is to control application development and to ensure that application development is efficient, cost-effective, and aligned with the IT strategic plan.
Subscriber Content
Mon, Sep 18, 2017
Guides
Service-Level Agreement Guide
This sample document can be used by organizations as a guide to developing and understanding service-level agreements (SLA).
Subscriber Content
Mon, Sep 18, 2017
Risk & Control Matrices - RCMs
Manage and Administer Benefits: Flexible Benefits RCM
This document outlines risks and controls common to the flexible benefits component of the “manage and administer benefits” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Sep 11, 2017
Checklists & Questionnaires
Purchasing and Inventory Management Questionnaire
This tool provides questions to consider throughout the purchasing/inventory management process, focusing on purchase order, inventory, vendor setup, receiving of goods, reconciliation ...
Subscriber Content
Mon, Sep 11, 2017
Checklists & Questionnaires
Sales, Accounts Receivable and Cash Receipts Questionnaire
This tool includes questions to consider in the sales, accounts receivable and cash receipts process, in areas such as generating sales, shipping, invoicing the customer, cash receipts ...
Subscriber Content
Mon, Sep 11, 2017
Audit Programs
Project Risk Management Audit Work Program
This sample audit program provides the internal audit team with guidance and direction when executing audits of projects and/or program management office activities.
Subscriber Content
Mon, Sep 11, 2017
Policies & Procedures
Sarbanes-Oxley Section 404 Management Testing Plan Policy
This sample policy helps to summarize management’s approach to plan, organize, execute, document and support its assessment of the effectiveness of a company and its subsidiaries’ inter...
Subscriber Content
Mon, Sep 11, 2017
Checklists & Questionnaires
IT Risk Assessment Questionnaire
This tool includes risk assessment questions for both IT management and executive IT management.
Subscriber Content
Mon, Sep 4, 2017
Policies & Procedures
Sustainability Policy
This sample policy helps to ensure that principles of sustainability are incorporated into actions carried out by the company.
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Mon, Sep 4, 2017
Policies & Procedures
Intercompany Commissions Policy
This sample policy defines guidelines, requirements and processes for revenue sharing between two subsidiaries of a company.
Subscriber Content
Mon, Sep 4, 2017
Checklists & Questionnaires
ERM Audit Questionnaire
This tool outlines the information request list for an ERM audit, focusing on ERM structure and governance, operational risk management, credit risk management, and market risk manageme...
Subscriber Content
Mon, Aug 28, 2017
Policies & Procedures
Vendor Selection Policy
This sample policy defines requisition responsibilities and establishes vendor bidding guidelines.
Subscriber Content
Mon, Aug 28, 2017
Policies & Procedures
Business Continuity Process Ownership Policy
This sample establishes policies and procedures for business continuity process ownership.
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Mon, Aug 28, 2017
Audit Programs
Project Environment Risk Audit Work Program
This sample audit program reviews the risks inherent in project environments.
Subscriber Content
Mon, Aug 21, 2017
Checklists & Questionnaires
Due Diligence Checklist
This document provides a list of items to consider when performing due diligence on a potential acquisition.
Subscriber Content
Mon, Aug 21, 2017
Policies & Procedures
Control Self-Assessment Policy
This sample policy assists control owners, process owners and internal audit with implementing and executing the control self-assessment (CSA) process.
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Mon, Aug 21, 2017
Policies & Procedures
Employee Expense Reimbursement Audit Policy
This sample establishes standard procedures for the auditing of expense reimbursements submitted by employees.
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Mon, Aug 21, 2017
Policies & Procedures
IT Network Access Policy
This sample policy outlines guidelines for granting, modifying and disabling network user access to a company’s network and applications.
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Mon, Aug 14, 2017
Policies & Procedures
IT System Access and Re-Certification Policy
This sample establishes the standards and procedures for maintaining proper system access security at a company.
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Mon, Aug 7, 2017
Policies & Procedures
IT Automated Controls Policy
This sample policy outlines the internal control testing processes and the testing frequency of automated controls at a company.
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Mon, Aug 7, 2017
Policies & Procedures
Employer and Employee Rights Policy
This sample policy outlines the statutory and contractual rights of employees in the workplace.
Subscriber Content
Mon, Jul 31, 2017
Audit Reports
Cybersecurity Audit Report
This audit report presents the results of vulnerability assessments and penetration testing performed on an organization’s external and internal facing environment.
Subscriber Content
Mon, Jul 31, 2017
Methodologies & Models
Protiviti Risk Model
The Protiviti Risk Model is a comprehensive organizing framework for defining and understanding potential business risks and creating and managing the organization’s dynamic risk univer...
Subscriber Content
Mon, Jul 31, 2017
Checklists & Questionnaires
Sourcing Strategy Questionnaire
This sample questionnaire includes templates for a bid sheet and a bid package checklist as guidance for a sourcing strategy.
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Mon, Jul 31, 2017
Guides
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 i...
Subscriber Content
Mon, Jul 24, 2017
Guides
Improving Controls Through Integrated Business Planning Guid…
This guide offers insights on integrated business planning, which aims to integrate the financial and operational business perspectives on a single plane, leading to superior and integr...
Subscriber Content
Mon, Jul 24, 2017
Policies & Procedures
Internet and Email Acceptable Use Policy
This sample policy helps company employees optimize their use of the internet, protect confidential information, preserve and enhance the company's image, and minimize costs associated ...
Subscriber Content
Mon, Jul 24, 2017
Policies & Procedures
Oracle eBusiness Suite Policy
This sample policy outlines procedures for controlling access to and use of the Oracle eBusiness suite and database.
Subscriber Content
Mon, Jul 24, 2017
Audit Programs
Project Management Risk Assessment Audit Work Program
This audit program sample includes steps that can be used to review aspects associated with project risk management.
Subscriber Content
Mon, Jul 24, 2017
Risk & Control Matrices - RCMs
Manage and Administer Benefits: Employee Leave Benefits RCM
This document outlines risks and controls common to the employee leave component of the “manage and administer benefits” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Jul 17, 2017
Guides
Enterprise Risk Assessment Methodology for Internal Audit Pl…
This guide presents a detailed approach to enterprise risk assessment methodology for internal audit plan development.
Subscriber Content
Mon, Jul 17, 2017
Policies & Procedures
Invoice Deductions Policy
This sample outlines a set of policies and procedures for analyzing and dealing with customer invoice deductions in a retail environment.
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Mon, Jul 17, 2017
Audit Programs
Project Support Risk Audit Work Program
This sample audit program includes steps that can be used to review an organization’s program office risk areas and key performance indicators (KPIs).
Subscriber Content
Mon, Jul 17, 2017
Audit Reports
Entity-Level Risk Assessment Audit Report
This sample IT risk assessment audit report presents findings from an entity-level risk analysis review.
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Mon, Jul 10, 2017
Policies & Procedures
Complaint Handling Policy and Procedures (Non-U.S.)
This sample outlines a set of policies and procedures governing the handling of complaints regarding harassment, discrimination and bullying.
Subscriber Content
Mon, Jul 10, 2017
Policies & Procedures
Harassment and Discrimination Policy (Non-U.S.)
This sample outlines policies regarding discrimination and harassment in the workplace from a non-U.S. perspective.
Subscriber Content
Mon, Jul 10, 2017
Policies & Procedures
Employee Selection Process Policy
This sample policy is helpful as a referral guide for all of the personnel that play a part in the employee selection process.
Subscriber Content
Mon, Jul 3, 2017
Policies & Procedures
Employee Stock Option Termination Policy
This sample policy outlines procedures for terminated employees to exercise vested options.
Subscriber Content
Mon, Jul 3, 2017
Audit Reports
Internal Audit Leadership Transition Plan Report
This sample audit report outlines an event-based timeline, a proposed interim delivery team structure, and roles and costs associated with an internal audit leadership transition.
Subscriber Content
Mon, Jun 26, 2017
Audit Reports
Establishing the Internal Audit Infrastructure Report
This sample internal audit report to the audit committee chairman focuses on an audit plan for establishing an organization’s internal infrastructure.
Subscriber Content
Mon, Jun 19, 2017
Checklists & Questionnaires
IT Due Diligence Questionnaire
This sample questionnaire evaluates IT management, personnel, contractors, networks, operating systems, applications, change management, data, disaster recovery, operations, third-party...
Subscriber Content
Mon, Jun 19, 2017
Policies & Procedures
Charge Description Master Policy
This sample policy ensures that the charge description master for all departments within a company is complete and accurate in regard to charge-code maintenance.
Subscriber Content
Mon, Jun 12, 2017
Guides
Sarbanes-Oxley Section 404 Comparison Guide
This guide presents a side-by-side comparison of U.S. Sarbanes-Oxley (SOX) Section 404, C-SOX (Bill 198) in Canada, and J-SOX in Japan.
Subscriber Content
Mon, Jun 5, 2017
Audit Programs
Global Human Resources Effectiveness Review Audit Work Progr…
This sample audit work program reviews the effectiveness of global HR capabilities using the capability maturity model (CMM) and determines action plans to achieve future-state assessme...
Subscriber Content
Mon, Jun 5, 2017
Audit Programs
Procurement Internal Controls Audit Work Program
This sample audit work program reviews the internal controls in an organization’s procurement process.
Subscriber Content
Mon, Jun 5, 2017
Policies & Procedures
Cellular Phone Policy
This sample policy provides company associates with a cost-effective and convenient way to manage cellular phones required for business purposes.
Subscriber Content
Mon, Jun 5, 2017
Policies & Procedures
Revenue Capture Policy: Patient Accounting
This sample policy ensures that appropriate charges for a company’s supplies and/or services administered are recorded and posted in the patient accounting system completely, accurately...
Subscriber Content
Mon, Jun 5, 2017
Risk & Control Matrices - RCMs
Payroll and Benefits: Employee Bonus RCM
This document outlines risks and controls common to the employee bonus component of the payroll and benefits process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 29, 2017
Guides
Internal Audit’s Role in Cybersecurity Guide
This guide covers the definition of cybersecurity, types of threats and security methods, and internal audit’s role.
Subscriber Content
Mon, May 29, 2017
Methodologies & Models
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 proc...
Subscriber Content
Mon, May 29, 2017
Policies & Procedures
Customer Demo Units Policy
This sample policy on demo units includes procedures for initiating a demo transaction; invoicing for demo units, sales and RMA orders; processing of demo orders; and collection issues.
Subscriber Content
Mon, May 29, 2017
Policies & Procedures
Patient Admission Policy
This sample policy provides a consistent, standardized and proficient method for the admission of patients.
Subscriber Content
Mon, May 29, 2017
Risk & Control Matrices - RCMs
Manage and Administer Benefits: Elder Care RCM
This document outlines risks and controls common to the elder care component of the “manage and administer benefits” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 22, 2017
Benchmarking Tools
External Access Risk Key Performance Indicators (KPIs)
This tool outlines the business risks associated with inappropriate access to systems, data or information and suggests best practices to counter these risks.
Subscriber Content
Mon, May 22, 2017
Policies & Procedures
Vendor Database Management Policy
This sample policy explains the procedures for coordinating the proper registration and maintenance of vendor information in a company’s vendor database.
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Mon, May 15, 2017
Risk & Control Matrices - RCMs
Manage Service Contracts RCM
This document outlines risks and controls common to the “manage service contracts” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 15, 2017
Risk & Control Matrices - RCMs
Manage and Administer Benefits: Child Care RCM
This document outlines risks and controls common to the child care component of the “manage and administer benefits” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 8, 2017
Guides
Risk Reporting Guide
This guide explains the current scenario of risk management, provides an overview of risk indexes, and discusses developing a risk index.
Subscriber Content
Mon, May 8, 2017
Policies & Procedures
Licenses and Royalties Policy
This sample policy provides guidelines for the proper treatment of licenses and royalty payments.
Subscriber Content
Mon, May 8, 2017
Policies & Procedures
Warranty Policy
This sample policy establishes a methodology for determining and calculating warranty rates, warranty accrual, and analyzing the appropriateness of the warranty reserve for customer ser...
Subscriber Content
Mon, May 8, 2017
Risk & Control Matrices - RCMs
Manage and Administer Benefits: COBRA RCM
This document outlines risks and controls common to the manage and administer benefits process when administering COBRA in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 1, 2017
Guides
Managing Large Scale Business Projects Guide
This guide discusses the common challenges faced by finance leaders and suggests structuring a finance program management office to drive change.
Subscriber Content
Mon, May 1, 2017
Audit Programs
Product Lifecycle Risk Audit Work Program
This sample work program reviews the risks in the planning and initiation, requirements analysis, design, development, testing, implementation and roll-out, and post implementation area...
Subscriber Content
Mon, May 1, 2017
Policies & Procedures
Non-Standard Terms Policy
This sample policy establishes a streamlined process to authorize non-standard discounts on products or services or non-standard terms (NST) to end-user customers or channel partners.
Subscriber Content
Mon, May 1, 2017
Policies & Procedures
Subsequent Events Policy
This sample policy establishes a process to evaluate events that provide evidence about conditions that did not exist at the date of the balance sheet.
Subscriber Content
Mon, May 1, 2017
Checklists & Questionnaires
Functional Currency Questionnaire
This sample questionnaire lists factors to be considered both individually and collectively when determining the functional currency of an entity.
Subscriber Content
Mon, Apr 24, 2017
Policies & Procedures
Indirect Procurement Policy
This sample policy documents guidelines for the procurement of indirect services and goods in a company.
Subscriber Content
Mon, Apr 24, 2017
Policies & Procedures
Internal Use of Inventory Policy
This sample policy establishes guidelines for the purchase of a company's products (including sales force units, internal units, give-away units and expensed units) for internal use.
Subscriber Content
Mon, Apr 24, 2017
Guides
Strategic Forecasting Guide
This guide discusses market drivers of forecasting, annual budgeting vs. rolling forecasts, integrated business planning, scenario analysis and the impact of strategic forecasting.
Subscriber Content
Mon, Apr 24, 2017
Checklists & Questionnaires
IT Process Questionnaire: Computer Operations Management
This sample questionnaire evaluates the effectiveness of computer operations management in an organization. Computer operations management includes operating, monitoring and maintaining...
Subscriber Content
Mon, Apr 17, 2017
Policies & Procedures
Purchasing Bypass Process Policy
This sample policy outlines the circumstances in which employees are allowed to bypass the company policy requiring all purchasing commitments be made via the procurement department.
Subscriber Content
Mon, Apr 17, 2017
Policies & Procedures
Order Management Policy
This sample policy outlines procedures to be followed by the customer service team when processing orders.
Subscriber Content
Mon, Apr 17, 2017
Policies & Procedures
Commitment and Expenditure Authorization Policy
This sample policy establishes guidelines for all transactions that bind or commit the company to performance or expend the company’s assets.
Subscriber Content
Mon, Apr 10, 2017
Policies & Procedures
Disbursement Authorization Policy
This sample policy establishes clear approval levels for binding commitments of a company, whether oral or in writing.
Subscriber Content
Mon, Apr 10, 2017
Policies & Procedures
Trade Accounts Receivable Policy
This sample policy ensures that trade accounts receivable are recorded accurately, completely, timely, consistently between business units, and in accordance with GAAP and SEC regulatio...
Subscriber Content
Mon, Apr 3, 2017
Policies & Procedures
Portable Computing Device Security Policy
This sample policy establishes safeguards for the use of portable media and computing devices, including their connection to the company network.
Subscriber Content
Mon, Apr 3, 2017
Checklists & Questionnaires
Audit Committee Annual Planning Schedule
This sample schedule provides an annual planner for audit committee activities and demonstrates how to schedule and track audit committee activities throughout the year.
Subscriber Content
Mon, Apr 3, 2017
Audit Reports
Financial Due Diligence Report
This sample report presents findings from a financial due diligence analysis of a company being acquired.
Subscriber Content
Mon, Apr 3, 2017
Audit Programs
Flexible Benefits Audit Work Program
This sample work program reviews the flexible benefits provided by a company.
Subscriber Content
Mon, Mar 27, 2017
Checklists & Questionnaires
Payroll Process Controls Questionnaire
This sample questionnaire helps with evaluating the controls in an organization’s payroll process.
Subscriber Content
Mon, Mar 27, 2017
Policies & Procedures
Approved Software Policy
This sample policy outlines procedures for the usage and maintenance of approved software in a company.
Subscriber Content
Mon, Mar 27, 2017
Policies & Procedures
Accounts Receivable Reserves Policy
This policy outlines steps for developing an accounts receivable reserve account for bad debts, returns and allowances, and customer allowances.
Subscriber Content
Mon, Mar 27, 2017
Policies & Procedures
Disclosure of Private Data Policy
This sample policy outlines procedures for the disclosure, protection and transfer of a company's private data.
Subscriber Content
Mon, Mar 20, 2017
Policies & Procedures
Purchase Order Policy
This sample policy provides guidelines for PO processing and vendor setup and maintenance.
Subscriber Content
Mon, Mar 20, 2017
Checklists & Questionnaires
Inventory Management – Internal Control Evaluation Questionn…
This questionnaire evaluates internal controls for the inventory management processes focusing on analytical procedures.
Subscriber Content
Mon, Mar 20, 2017
Checklists & Questionnaires
Treasury Internal Control Questionnaire
This sample questionnaire can be utilized as a checklist of the basic treasury controls for a company function/process.
Subscriber Content
Mon, Mar 20, 2017
Checklists & Questionnaires
Audit Committee Risk Assessment Survey Questionnaire
This questionnaire solicits input during an integrated audit risk assessment to direct the current year's audit plan.
Subscriber Content
Mon, Mar 20, 2017
Checklists & Questionnaires
Audit Planning and Scoping Checklist
This audit planning checklist helps plan the nature, timing and extent of work on an individual audit assignment where the design effectiveness and/or operational effectiveness of any b...
Subscriber Content
Mon, Mar 13, 2017
Policies & Procedures
Vendor Setup and Maintenance Policy
This sample policy establishes the responsibilities and authorizations for completing and accurately maintaining the vendor master file at a company.
Subscriber Content
Mon, Mar 13, 2017
Policies & Procedures
Restricted Stock Vesting Policy
This policy outlines procedures related to restricted stock vesting in a company, largely depending on employee elections.
Subscriber Content
Mon, Mar 13, 2017
Policies & Procedures
Business Continuity Plan Exercise and Testing Policy
This policy outlines business continuity plan testing guidelines.
Subscriber Content
Mon, Mar 13, 2017
Audit Programs
Risk Assessment Audit Work Program
This sample work program assesses and validates key controls in place for the risk assessment component of the COSO framework.
Subscriber Content
Mon, Mar 13, 2017
Audit Programs
Executive Bonus Audit Work Program
This sample work program reviews the executive bonus program of an organization.
Subscriber Content
Mon, Mar 6, 2017
Checklists & Questionnaires
Internal Controls Structure Questionnaire
The purpose of this questionnaire is to help in the assessment of a company’s general controls and internal controls by business process.
Subscriber Content
Mon, Mar 6, 2017
Policies & Procedures
Sarbanes-Oxley Section 404 Compliance Project Work Paper Sta…
The purpose of this document is to establish basic guidelines and standards for the preparation and review of work papers relating to the Sarbanes-Oxley Act Section 404 compliance proje...
Subscriber Content
Mon, Mar 6, 2017
Audit Programs
Employee Bonus Audit Work Program
This sample audit work program reviews an organization’s employee bonus process.
Subscriber Content
Mon, Feb 27, 2017
Checklists & Questionnaires
Internal Controls Checklist
This sample internal controls checklist provides a list of items to consider when assessing internal controls for common business processes.
Subscriber Content
Mon, Feb 27, 2017
Audit Programs
Accounts Payable/Invoice Processing Audit Work Program
This sample accounts payable audit program reviews the accounts payable/invoice processing function at a company.
Subscriber Content
Mon, Feb 20, 2017
Policies & Procedures
User Information Security Policy
This sample policy provides guidelines for securing user information.
Subscriber Content
Mon, Feb 20, 2017
Policies & Procedures
Capital Expenditure Policy
This sample establishes policies for a company’s capital equipment, related documentation and vendor payments.
Subscriber Content
Mon, Feb 20, 2017
Policies & Procedures
Journal Entry Policy
This policy sample provides a standard for preparing, authorizing and posting journal entries and ensuring the adequacy of all manual journal entries.
Subscriber Content
Mon, Feb 13, 2017
Audit Programs
Export Compliance Audit Work Program
This program focuses internal auditors on the necessary controls that should be in place to ensure a compliant export management system.
Subscriber Content
Mon, Feb 13, 2017
Audit Programs
Employee Leave Benefits Audit Work Program
This audit work program reviews a company’s processes and procedures related to employee leave benefits.
Subscriber Content
Mon, Feb 6, 2017
Policies & Procedures
Debt Covenant Policy
This policy sample sets forth appropriate guidelines for monitoring and complying with debt covenants related to financing activities.
Subscriber Content
Mon, Feb 6, 2017
Audit Programs
Employee and Labor Management Relations Audit Work Program
This audit program sample evaluates the effectiveness and efficiency of the employee and labor/management relations process, related internal controls, and supporting information system...
Subscriber Content
Mon, Jan 30, 2017
Policies & Procedures
Business Impact Analysis Policy
This sample policy outlines procedures to identify a company’s most critical business processes and support functions and to develop realistic recovery time objectives for each process.
Subscriber Content
Mon, Jan 30, 2017
Policies & Procedures
Invoice Exception Policy
This policy sample standardizes how to handle invoices that do not have all the necessary information needed to complete the payment processing cycle.
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Mon, Jan 30, 2017
Audit Programs
Elder Care Audit Work Program
This sample audit work program outlines steps to review a company’s elder care program and the related reimbursement process.
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Mon, Jan 23, 2017
Policies & Procedures
Crisis Management and Emergency Operations Policy
This sample policy provides an overview of procedures organizations should take during the crisis management and emergency operations process.
Subscriber Content
Mon, Jan 23, 2017
Audit Programs
Child Care Audit Work Program
This audit work program sample outlines steps to review a company’s child care program and related reimbursement process.
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Mon, Jan 16, 2017
Guides
eDiscovery Practices and Procedures Guide
This document can be used as a guide to understand and demonstrate the practices and procedures related to electronic discovery.
Subscriber Content
Mon, Jan 16, 2017
Policies & Procedures
Infrastructure Policy: Laptops
This policy describes the security precautions to be taken by all individuals who have a company-issued laptop, or who are temporarily using a “shared” company laptop or the laptop of a...
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Mon, Jan 2, 2017
Policies & Procedures
Infrastructure Policy: Incident Response
This policy establishes the guidelines for preventing, detecting and responding to intrusions and unauthorized access to non-public customer information.
Subscriber Content
Mon, Dec 19, 2016
Process Flows
Tax Process Flow
This sample tax process flow focuses on income tax provision, forecast of annual book income, tax reserves, discrete items, DTA realization, disclosure controls, and more.
Subscriber Content
Mon, Dec 5, 2016
Policies & Procedures
Help Desk Infrastructure Policy
This policy establishes guidelines to help assign priority levels to problems reported by end users to a company's IT department.
Subscriber Content
Mon, Dec 5, 2016
Checklists & Questionnaires
Risk Oversight and Risk Management Questionnaire
The purpose of this risk management questionnaire is to help boards and management think about how they can develop a deeper knowledge of the risk oversight and risk management processe...
Subscriber Content
Mon, Dec 5, 2016
Risk & Control Matrices - RCMs
Manage Systems Development Lifecycle (SDLC) RCM
This document outlines risks and controls common to the “manage systems development lifecycle (SDLC)” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Nov 28, 2016
Process Flows
Acquisition Process Flow
This acquisition process flow focuses on identification and assessment of the target company, due diligence, finalizing the acquisition, purchase price accounting, direct costs, opening...
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Mon, Nov 28, 2016
Process Flows
Accounts Payable Process Flow
This process flow focuses on vendor management, purchase requisition/PO approval, invoice processing, cash disbursement and expense reports.
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Mon, Nov 21, 2016
Process Flows
Accounts Receivable Process Flow
This process flow focuses on the accounts receivable process including steps for credit review and credit limit granting, cash receipts, cash application, bad debt write off and establi...
Subscriber Content
Mon, Nov 7, 2016
Audit Programs
Virtual Private Network (VPN) Administration Audit Work Prog…
This audit work program includes test steps in the areas of documentation, logging, monitoring and user pool for VPN administration.
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Mon, Nov 7, 2016
Process Flows
Equity Stock Compensation Process Flow
This process flow focuses on stock awards, stock option exercises, employee stock purchase plans, and stock-based compensation accounting.
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Mon, Oct 31, 2016
Process Flows
Financial Reporting Process Flow
This process flow focuses on the annual reporting on Form 10-K and quarterly reporting on Form 10-Q.
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Mon, Oct 24, 2016
Risk & Control Matrices - RCMs
Warehouse or Store Products RCM
This document outlines risks and controls common to the "warehouse or store product" process in an RCM format.
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Mon, Oct 24, 2016
Memos
Internal Audit Risk Assessment Announcement Memo
This sample letter from the internal audit director informs all participants of a company-wide internal audit risk assessment and solicits their participation.
Subscriber Content
Mon, Oct 17, 2016
Policies & Procedures
Server Configuration Policy
This policy defines the standard security settings utilized on a company's servers.
Subscriber Content
Mon, Oct 17, 2016
Memos
Delegated Entity Review Memo
This memo focuses on IT SOX readiness procedures for an application, testing change management, computer operations and logical security areas.
Subscriber Content
Mon, Oct 10, 2016
Policies & Procedures
IT Support Policy
This policy outlines procedures for providing company IT support to employees.
Subscriber Content
Mon, Oct 10, 2016
Process Flows
Impairment Process Flow
This process flow details the various steps involved in the impairment process, covering determination of reporting units, fair value models and reviews and reconciliations.
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Mon, Oct 10, 2016
Process Flows
Forecasting and Budget-vs-Actual Analysis Process Flow
This process flow focuses on the development of the annual plan, development of the quarterly forecast, and the quarterly forecast-vs-forecasted actual review.
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Mon, Oct 10, 2016
Process Flows
Inventory Process Flow
This process flow details the various steps involved within the manufacturing and inventory processes, including bill of materials, standard cost, configure to order orders, and amortiz...
Subscriber Content
Mon, Oct 3, 2016
Memos
Sarbanes-Oxley Walkthrough Preparation Memo
This Sarbanes-Oxley process memo informs and prepares business process control managers to engage in “walkthrough” discussions with auditors. In this sample, the internal and external a...
Subscriber Content
Mon, Oct 3, 2016
Memos
Minimum Testing Standards for Systems and Data Memo
This memo outlines minimum IT controls around user access, change control, backup, privacy, licenses and document retention.
Subscriber Content
Mon, Oct 3, 2016
Memos
Internal Control Audit Instructions Memo
This memo documents instructions for reviewing and testing a company's internal control environment.
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Mon, Sep 26, 2016
Process Flows
Property and Equipment Process Flow
This process flow details the various steps involved in managing property and equipment, including write-offs, disposals and impairment.
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Mon, Sep 19, 2016
Risk & Control Matrices - RCMs
Manage Cash Flow/Treasury RCM
This document outlines risks and controls common to the "manage cash flow/treasury" process in an RCM format.
Subscriber Content
Mon, Sep 19, 2016
Memos
Issue Identification Memo
This issue identification memo can be used to notify auditees of specific issues identified during an internal audit.
Subscriber Content
Mon, Sep 19, 2016
Memos
Enterprise Accounting System Post-Implementation Review Memo
This review focuses on the configurable application controls, application security, and segregation of duties for the accounts payable and general ledger modules.
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Mon, Sep 12, 2016
Process Flows
Revenue and Accounts Receivable Process Flow
This process flow details the steps involved in the processes within the revenue and accounts receivable function.
Subscriber Content
Mon, Sep 12, 2016
Checklists & Questionnaires
Internal Audit Strategic Focus Questionnaire
This questionnaire explores internal audit’s strategic contributions and what management and boards should expect from audit going forward.
Subscriber Content
Mon, Sep 12, 2016
Checklists & Questionnaires
Enterprise Risk Management Questionnaire
This risk assessment questionnaire can be used when analyzing an organization’s ERM strategy.
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Mon, Sep 5, 2016
Risk & Control Matrices - RCMs
Manage IT Assets RCM
This document outlines risks and controls common to the "manage IT assets" process in an RCM format.
Subscriber Content
Mon, Aug 29, 2016
Memos
Purchasing Rebates Review Planning Memo
This memo documents an approach for planning a purchasing rebates review.
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Mon, Aug 22, 2016
Memos
Network Audit Management Memo
This memo documents low-risk opportunities in the network infrastructure environment identified during an internal audit review and meant for management’s information and consideration ...
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Mon, Aug 22, 2016
Risk & Control Matrices - RCMs
Application Control Review RCM
This document outlines risks and controls common to the application control review process in a risk and control matrix (RCM) format.
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Mon, Aug 15, 2016
Memos
Scope of Application Security Memo
This memo outlines the assumptions and decision used to scope the documentation efforts around application security.
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Mon, Aug 15, 2016
Risk & Control Matrices - RCMs
Manage Service RCM
This document outlines risks and controls common to the "manage service" process in a risk and control matrix (RCM) format.
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Mon, Aug 8, 2016
Memos
Internal Audit Engagement Memo
This internal audit engagement memo informs an auditee of an upcoming audit and includes the objectives of the audit, proposed timetable and audit team members.
Subscriber Content
Mon, Aug 8, 2016
Audit Programs
U.S. Domestic Income and Property Tax Review Audit Work Prog…
This work program reviews key tax processes and systems related to a company’s U.S. operations.
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Mon, Aug 1, 2016
Audit Programs
Hotel Financial Reporting and Management Contract/Lease Agre…
This audit program outlines steps to perform a comprehensive review of a hotel's financial reporting area and its compliance with its management contract/lease agreement.
Subscriber Content
Mon, Aug 1, 2016
Memos
Data Governance Review Phase I Memo
This memo documents internal audit's summary of findings from a data governance review.
Subscriber Content
Mon, Aug 1, 2016
Memos
Cash Applications Observations Memo
This memo outlines internal audit's observations related to an organization's finance subcommittee (FSC) cash applications process.
Subscriber Content
Mon, Jul 25, 2016
Memos
Internal Audit Project Administration Memo
This memo documents a company’s approach to administering and supervising internal audit work completed by department personnel for a specific project.
Subscriber Content
Mon, Jul 18, 2016
Checklists & Questionnaires
Risk Culture Assessment Questionnaire
This tool focuses on topics that can help shape and support an effective risk culture.
Subscriber Content
Mon, Jul 11, 2016
Audit Programs
AS400 Review Audit Work Program
This work program outlines steps for an AS400 review audit. It identifies major areas to investigate during a general or specific controls review in an AS400 installation as well as cri...
Subscriber Content
Mon, Jul 11, 2016
Audit Programs
Computer Operations/Job Scheduling Audit Work Program
This audit work program focuses on computer operations and IT job scheduling. Audit objectives and test steps help determine and review the role of computer operations within an organiz...
Subscriber Content
Mon, Jul 11, 2016
Audit Programs
Siebel/Oracle Information Security Audit Work Program
This audit program outlines procedures to evaluate six system control objectives.
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Mon, Jun 27, 2016
Audit Programs
UNIX Security Audit Work Program
This audit program outlines steps for reviewing the security of systems running the UNIX operating system.
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Mon, Jun 20, 2016
Audit Programs
RACF Mainframe Controls Review Audit Work Program
This audit work program outlines detailed steps to review the controls for an RACF mainframe.
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Mon, Jun 6, 2016
Memos
Expense Reporting Policy Violation Memo
This expense reporting violation review focuses on an employee’s potential noncompliance with this standard corporate policy.
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Mon, May 30, 2016
Memos
Audit Report Rating Memo
This memo outlines a system to use when rating individual audit findings and overall audit reports.
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Mon, May 23, 2016
Risk & Control Matrices - RCMs
Manage Labor-Management Relationships RCM
This document outlines risks and controls common to the "manage labor-management relationships" process in an RCM format.
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Mon, May 23, 2016
Risk & Control Matrices - RCMs
Manage Delivery Process RCM
This document outlines risks and controls common to the "manage delivery" process in a risk control matrix (RCM) format.
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Mon, May 16, 2016
Memos
Sarbanes-Oxley Multiple Locations Scoping Memo
This memo outlines the analysis performed by a company to determine the scope of internal control documentation and testing.
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Mon, May 16, 2016
Risk & Control Matrices - RCMs
Manage Travel and Entertainment Expenses RCM
This document outlines risks and controls common to the "manage travel and entertainment expenses" process in a risk control matrix (RCM) format.
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Mon, May 9, 2016
Memos
Remote Locations Audit Planning Memo
This memo outlines an organization's remote location audit approach.
Subscriber Content
Mon, May 9, 2016
Policies & Procedures
Domestic Intercompany Accounting Policy
This policy outlines procedures for recording accounting transactions that occur between two or more company locations.
Subscriber Content
Mon, May 9, 2016
Audit Programs
Database Administration Audit Work Program
This audit work program provides steps for a database administration review.
Subscriber Content
Mon, May 9, 2016
Risk & Control Matrices - RCMs
Foreign Exchange RCM
This document outlines risks and controls common to the foreign exchange process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 2, 2016
Memos
Data Breach Notification Memo
This memo's purpose is to notify an individual regarding the possibility of a personal information breach and explain the steps taken by a company to protect against identity theft or a...
Subscriber Content
Mon, May 2, 2016
Memos
Sarbanes-Oxley Act Project Approach Memo
The purpose of this memo is to document management’s approach for the current financial year's Sarbanes-Oxley compliance project processes.
Subscriber Content
Mon, May 2, 2016
Memos
Mobile Device Procurement Memo
This memo outlines an internal audit review of an organization's mobile device procurement process.
Subscriber Content
Mon, Apr 25, 2016
Risk & Control Matrices - RCMs
Internal Financial and Management Information RCM
This document outlines risks and controls common to the internal financial and management information process.
Subscriber Content
Mon, Apr 18, 2016
Memos
Sarbanes-Oxley Spreadsheet Controls Memo
This is a sample email sent by the process owner to finance staff regarding the documentation of controls over spreadsheets as part of Section 404 SOX compliance.
Subscriber Content
Mon, Apr 18, 2016
Audit Programs
IT Project Governance Audit Work Program
This audit work program outlines steps for executing an IT project governance audit.
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Mon, Apr 18, 2016
Policies & Procedures
Bereavement Policy
This policy establishes procedures for bereavement benefits, in order to provide employees sufficient time to attend services due to the loss of an immediate family member.
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Mon, Apr 18, 2016
Memos
Accounts Receivable Collections Confirmation Memo
This memo can be sent to guarantors in order to confirm collection accounts.
Subscriber Content
Mon, Apr 11, 2016
Policies & Procedures
Foreign Intercompany Accounting Policy
This policy outlines guidelines for financial transactions that arise between a domestic (U.S.) and a foreign entity or between two foreign entities.
Subscriber Content
Mon, Apr 11, 2016
Audit Programs
Diversify Workforce Audit Work Program
This audit work program evaluates a company's diversity and inclusion compliance processes.
Subscriber Content
Mon, Apr 4, 2016
Memos
Entity-Level Controls Memo
This memo outlines a process for reviewing entity-level controls.
Subscriber Content
Mon, Apr 4, 2016
Memos
Management Response to Internal Audit Reports Memo
This memo outlines specifics to consider when drafting management responses to audit observations.
Subscriber Content
Mon, Mar 28, 2016
Memos
Process-Level Documentation Requirements Memo
This memo describes the documentation requirements for each in-scope process related to Sarbanes-Oxley Section 404 compliance.
Subscriber Content
Mon, Mar 21, 2016
Memos
Financial Elements and Business Process Prioritization Memo
This memo summarizes the customized models used to prioritize financial statement elements (FSE) and processes for Sarbanes-Oxley (SOX) Section 404 compliance. The prioritization of the...
Subscriber Content
Mon, Mar 14, 2016
Memos
Sarbanes-Oxley Testing Strategy Memo
This memo documents a company's high-level testing strategy for Sarbanes-Oxley compliance.
Subscriber Content
Mon, Mar 7, 2016
Risk & Control Matrices - RCMs
Define IT Strategy and Organization RCM
This document outlines risks and controls common to the “define IT strategy and organization” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Feb 29, 2016
Memos
Sarbanes-Oxley Section 404 Project Conclusion Memo
This memo documents an organization’s approach to Sarbanes-Oxley Section 404 compliance and concluding results from the annual assessment.
Subscriber Content
Mon, Feb 29, 2016
Audit Programs
HR System Pre-Implementation Audit Work Program
This audit program focuses on testing human resources system controls during the pre-implementation phase.
Subscriber Content
Mon, Feb 29, 2016
Memos
SOX Year-End Update Testing Memo
This memo defines the process a company uses to update testing of internal controls for Sarbanes-Oxley compliance purposes near or at the year end.
Subscriber Content
Mon, Feb 22, 2016
Policies & Procedures
Payroll Policy
This payroll policy outlines procedures relating to payroll payments, time reporting, holiday schedules, vacation, non-occupational illness or injury, overtime, check requests, change i...
Subscriber Content
Mon, Feb 22, 2016
Checklists & Questionnaires
Setting the Audit Committee Agenda Questionnaire
Good business leaders are aware that the world is changing–dramatically. This questionnaire is for executive management, boards of directors and their audit committees to help ensure th...
Subscriber Content
Mon, Feb 15, 2016
Risk & Control Matrices - RCMs
Short-Term Investments Borrowing RCM
This document outlines risks and controls common to the short-term investments and borrowing process.
Subscriber Content
Mon, Feb 1, 2016
Memos
Merger and Integration Memo
This memo outlines a project to document a company’s finance and accounting processes, as well as to identify the system support and interactions for these key processes.
Subscriber Content
Mon, Jan 18, 2016
Risk & Control Matrices - RCMs
Diversify Workforce RCM
This document outlines risks and controls common to the diversify workforce process.
Subscriber Content
Mon, Jan 11, 2016
Audit Programs
Accounts Payable and Expense Accounting Audit Work Program
This audit program focuses on the accounts payable and expense accounting processes.
Subscriber Content
Mon, Dec 21, 2015
Policies & Procedures
Business Planning Policy
The purpose of this policy is to develop a structured approach to business planning and to state the categories to be addressed in a company's business plan.
Subscriber Content
Mon, Dec 14, 2015
Audit Programs
Charity Care Audit Work Program
The objective of this audit program is to perform a high-level review of charity care program practices to validate compliance with hospital policy.
Subscriber Content
Mon, Dec 7, 2015
Risk & Control Matrices - RCMs
Consolidation RCM
This document outlines risks and controls common to the consolidation process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Nov 30, 2015
Audit Programs
Warranty Processing Review Audit Work Program
The purpose of this audit work program is to review a company’s method of tracking and recording in-warranty repairs, out-of-warranty repairs, and sales credits under the warranty and s...
Subscriber Content
Mon, Nov 23, 2015
Audit Programs
Conflict of Interest (Trust Company) Audit Work Program
This audit work program focuses on the conflict of interest between a trust company and its affiliates.
Subscriber Content
Mon, Nov 23, 2015
Audit Programs
Journal Entries Audit Work Program
This audit work program reviews company procedures focused on creating, posting and retaining journal entries between operating locations.
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Mon, Nov 16, 2015
Audit Programs
Electronic Signature (E-Sign) Audit Work Program
The objective of this work program is to assess documented policies and procedures, including business requirements documentation, to determine if the provisions of the Electronic Signa...
Subscriber Content
Mon, Nov 16, 2015
Audit Programs
Physician Credentialing Audit Work Program
The audit objective of this review is to analyze and evaluate the current hospital credentialing process and identify the key controls governing the process.
Subscriber Content
Mon, Nov 9, 2015
Audit Programs
Freight Management Audit Work Program
The purpose of this audit work program is to understand and evaluate the freight management process.
Subscriber Content
Mon, Nov 2, 2015
Audit Programs
Access to Programs and Data Audit Work Program
The purpose of this work program—focused on access to programs and data—is to outline the IT general controls to be tested, review the results of management’s testing, and document the ...
Subscriber Content
Mon, Nov 2, 2015
Guides
Facilitated Meetings Guide
This guide discusses ground rules, meeting purpose statements and techniques for building agreements. It also provides suggestions on identifying and dealing with difficult people.
Subscriber Content
Mon, Nov 2, 2015
Risk & Control Matrices - RCMs
Payroll and Benefits RCM
This document outlines risks and controls common to the payroll and benefits process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Oct 26, 2015
Audit Programs
System Backup Review Audit Work Program
The purpose of this audit program is to review an organization’s system backup procedures.
Subscriber Content
Mon, Oct 26, 2015
Audit Programs
Investments in Securities, Derivative Instruments and Hedgin…
The objective of this audit program is to review the controls related to a company’s investment procedures.
Subscriber Content
Mon, Oct 12, 2015
Audit Programs
Sarbanes-Oxley Documentation Review Audit Work Program
The objective of this audit program is to ensure that Sarbanes-Oxley (SOX) Section 404 processes are documented to communicate a clear understanding of the business activity, including ...
Subscriber Content
Mon, Oct 12, 2015
Audit Programs
Asset and Liability Management Policy Review Audit Work Prog…
This audit work program reviews the policies governing the asset and liability management process.
Subscriber Content
Mon, Oct 5, 2015
Audit Programs
Insurance Claims Review (Healthcare) Audit Work Program
This healthcare audit program is intended to assist in determining whether internal controls in the health insurance claims review process are in place and working effectively.
Subscriber Content
Mon, Sep 28, 2015
Audit Programs
Balance Sheet Review Audit Work Program
This audit work program ensures that each account on the balance sheet is assigned to someone for reconciliation during the close the book process.
Subscriber Content
Mon, Sep 28, 2015
Audit Programs
Commercial Property Lease Application Audit Work Program
This audit program reviews an application that handles transactions related to leasing and renting commercial property.
Subscriber Content
Mon, Sep 28, 2015
Risk & Control Matrices - RCMs
Business Continuity Management RCM
This document outlines risks and controls common to the "business continuity management" process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Sep 21, 2015
Audit Programs
Healthcare Provider Contracting Audit Work Program
This healthcare audit work program is intended to determine whether internal controls in the provider contracting and capitated payment processes are in place and working effectively.
Subscriber Content
Mon, Sep 14, 2015
Audit Programs
Charge Master Maintenance Audit Work Program (Healthcare)
The objective of this audit program is to analyze and evaluate the adequacy of the charge master maintenance process to verify that all charges are developed in accordance with hospital...
Subscriber Content
Mon, Sep 7, 2015
Policies & Procedures
Firearms, Weapons and Explosives Policy
This policy outlines a set of procedures for firearms, weapons and explosives in order to maintain a safe working environment.
Subscriber Content
Mon, Aug 31, 2015
Policies & Procedures
Family Medical Leave Policy
This policy outlines a set of procedures for Family Medical Leave, in accordance with the U.S. Family and Medical Leave Act of 1993.
Subscriber Content
Mon, Aug 31, 2015
Audit Programs
Security Management Audit Work Program
This document outlines steps to audit an organization’s security management process.
Subscriber Content
Mon, Aug 31, 2015
Policies & Procedures
Employment of Related Persons Policy
This policy outlines a set of procedures for employment of related persons in order to maintain an atmosphere of fair and impartial treatment of employees.
Subscriber Content
Mon, Aug 24, 2015
Audit Programs
Customer Service and Support Renewal Audit Work Program
This audit program provides steps to review the overall effectiveness of the customer service and support renewal function.
Subscriber Content
Mon, Aug 24, 2015
Audit Programs
Vendor Rebates Audit Work Program
This audit program sample includes steps that can be used to understand and review an organization’s vendor rebate process.
Subscriber Content
Mon, Aug 24, 2015
Process Flows
Lockbox Process Flow Chart
This process flow focuses on the lockbox process, from the time the check is received at the lockbox through posting the payment to a customer billing account.
Subscriber Content
Mon, Aug 17, 2015
Policies & Procedures
Insider Trading Policy
This policy outlines a set procedures for insider trading. Transactions must comply with these procedures in order to comply with securities laws as defined by the Security Exchange Com...
Subscriber Content
Mon, Aug 17, 2015
Audit Programs
Program Changes Audit Work Program
This audit program focuses on auditing program change controls.
Subscriber Content
Mon, Aug 17, 2015
Audit Programs
Privacy Controls Audit Work Program
This audit program provides steps for a privacy controls review, including verifying management direction and support for privacy controls.
Subscriber Content
Mon, Aug 17, 2015
Memos
Procurement Card Internal Audit Planning Memo
This procurement card internal audit planning memorandum documents the audit approach and scope.
Subscriber Content
Mon, Aug 10, 2015
Policies & Procedures
Industrial Leave of Absence Policy
This policy outlines procedures for an industrial leave of absence, in accordance with all U.S. state and federal regulations pertaining to workers' compensation.
Subscriber Content
Mon, Aug 10, 2015
Risk & Control Matrices - RCMs
Accounts Payable RCM
This document outlines risks and controls common to the "accounts payable" process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Aug 3, 2015
Process Flows
P-Card Design Process Flow
This process flow focuses on the procedures associated with the use, maintenance and changes related to p-cards.
Subscriber Content
Mon, Aug 3, 2015
Policies & Procedures
Immigration Policy (United States)
This sample outlines a set of policies and procedures to comply with the requirements of applicable immigration laws.
Subscriber Content
Mon, Aug 3, 2015
Audit Programs
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 a...
Subscriber Content
Mon, Aug 3, 2015
Audit Programs
Product Development Audit Work Program
This sample product development audit program includes risk analysis, special and operational considerations, and evaluation components for an audit review.
Subscriber Content
Mon, Jul 27, 2015
Policies & Procedures
Individuals with Disabilities Policy
This sample outlines a set of policies and procedures for employing individuals with disabilities in accordance with the provisions of the Rehabilitation Act of 1973 and the Americans w...
Subscriber Content
Mon, Jul 27, 2015
Audit Programs
Social Responsibilities Programs Audit Work Program
This audit program helps internal audit functions identify social responsibility issues that an organization may not be adequately addressing and assess controls around those programs.
Subscriber Content
Mon, Jul 27, 2015
Policies & Procedures
Harassment Policy
This sample outlines a set of policies and procedures for investigating and reporting harassment in the workplace.
Subscriber Content
Mon, Jul 20, 2015
Audit Programs
Cost Estimation Audit Work Program
This audit program sample covers several cost estimation areas, including bids, labor/material cost, engineering, other allocations and change orders.
Subscriber Content
Mon, Jul 20, 2015
Process Flows
AP Invoice Process: Material Goods Process Flow
This process flow sample focuses on the accounts payable process for material goods invoices at a refinery.
Subscriber Content
Mon, Jul 13, 2015
Process Flows
AP Invoice Unblocking Process Flow
This sample process flow focuses on the accounts payable process when invoices for goods have been blocked.
Subscriber Content
Mon, Jul 13, 2015
Audit Programs
Advertising and Promotion Audit Work Program
This sample audit program includes an overview for understanding and engaging in a review of controls around advertising and promotions.
Subscriber Content
Mon, Jul 13, 2015
Audit Programs
Plant Operation Security Audit Work Program
This audit program template focuses on assessing a plant’s safety environment, ensuring compliance with company and governmental requirements related to safety, and reviewing to see if ...
Subscriber Content
Mon, Jul 13, 2015
Audit Programs
Third-Party Labor Contractor Audit Work Program
This audit program sample covers topics such as contract/bid processes, billing matters and time reporting controls.
Subscriber Content
Mon, Jul 13, 2015
Process Flows
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 a...
Subscriber Content
Mon, Jul 6, 2015
Audit Programs
Other Assets Audit Work Program
This sample audit program reviews the other assets account maintenance process and related accounting controls.
Subscriber Content
Mon, Jul 6, 2015
Audit Programs
Plant Operation Safety Audit Work Program
This sample audit program reviews the safety of plant operations, ensuring compliance with company and governmental requirements.
Subscriber Content
Mon, Jul 6, 2015
Audit Programs
Spending Authority Review Audit Work Program
This work program provides steps and considerations for reviewing spending authority policies and processes.
Subscriber Content
Mon, Jul 6, 2015
Process Flows
Program Authorization Process Flow
Program authorization consists of the steps taken to authorize a project. This process flow sample focuses on the program authorization process and provides estimates of project size, p...
Subscriber Content
Mon, Jun 29, 2015
Risk & Control Matrices - RCMs
Develop Budgets RCM
This document outlines risks and controls common to the "develop budgets" process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Jun 22, 2015
Process Flows
Contract Management Process Flow
Contract management consists of the steps taken to request and approve consulting, royalty and other service contracts. This process flow focuses on the contract management process.
Subscriber Content
Mon, Jun 22, 2015
Process Flows
AR and Cash Application Process Flow
This process flow focuses on the AR and cash application process.
Subscriber Content
Mon, Jun 22, 2015
Audit Programs
Software Licensure Compliance Audit Work Program
This sample compliance work program can be modified for scope considerations that will depend on the extent of the software agreement under review.
Subscriber Content
Mon, Jun 22, 2015
Risk & Control Matrices - RCMs
General Ledger Accounting—Close the Books RCM
This document outlines risks and controls common to the “general ledger accounting—close the books” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Jun 15, 2015
Process Flows
Order Entry, Billing and Shipping Process Flow
There are many steps involved from the time a customer places an order to the time their order is delivered to them. To manage the many steps, this process flow provides a sample proces...
Subscriber Content
Mon, Jun 15, 2015
Process Flows
Product Pricing Process Flow
Product pricing is the process a business goes through when it sets the price to sell its products and services. This process flow focuses on the product pricing process.
Subscriber Content
Mon, Jun 15, 2015
Audit Programs
Direct Charges Audit Work Program
This sample audit work program provides steps to review the direct charges process, including investigating the build-up of direct charge transactions (debits) in the direct charge clea...
Subscriber Content
Mon, Jun 15, 2015
Audit Programs
Customer Care and Order Fulfillment: Control Analysis and Se…
This work program evaluates the adequacy of internal controls in the customer order fulfillment and cash handling processes.
Subscriber Content
Mon, Jun 15, 2015
Process Flows
Accounts Receivable Aging and Collections Process Flow
This process flow outlines the accounts receivable aging and collection process.
Subscriber Content
Mon, Jun 8, 2015
Audit Programs
Contract Review Audit Work Program
The objectives of this work program are to assess whether contracts are executed in accordance with agreed upon terms and to ensure that all contracts are valid and properly authorized ...
Subscriber Content
Mon, Jun 8, 2015
Process Flows
Sales and Marketing Development Process Flow
This sample process flow focuses on the sales and marketing development function.
Subscriber Content
Mon, Jun 8, 2015
Risk & Control Matrices - RCMs
Deploy and Maintain Solutions RCM
This document outlines risks and controls common to the "deploy and maintain solutions" process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Jun 1, 2015
Audit Programs
Security Policy Review Audit Work Program
The purpose of this work program is to determine whether the right security policies exist and determine if existing policies cover the necessary issues and are disseminated to the righ...
Subscriber Content
Mon, Jun 1, 2015
Audit Programs
Physical Security Audit Work Program
This 45-page work program outlines physical security best practices for data centers and information processing/storage facilities.
Subscriber Content
Mon, Jun 1, 2015
Audit Programs
IT Data Management Audit Work Program
This document outlines steps to audit an organization’s data management process and includes a self-assessment questionnaire that gives the auditee an opportunity to inform internal aud...
Subscriber Content
Mon, May 25, 2015
Risk & Control Matrices - RCMs
Manage Security and Privacy RCM
This document outlines risks and controls common to the "manage security and privacy" process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 18, 2015
Process Flows
Payroll Calculation Process Flow
Payroll calculation involves following a process to ensure employees are paid precisely and punctually. This process flow outlines specific aspects of the payroll calculation process an...
Subscriber Content
Mon, May 18, 2015
Audit Programs
IT Strategy Management Audit Work Program
This document outlines steps to audit an organization’s IT infrastructure management strategy process.
Subscriber Content
Mon, May 18, 2015
Audit Programs
IT Help Desk Audit Work Program
This document outlines steps to audit an organization’s IT help desk process.
Subscriber Content
Mon, May 18, 2015
Process Flows
Vehicle Production, Planning and Scheduling Process Flow
This process flow focuses on vehicle production, planning and scheduling.
Subscriber Content
Mon, May 11, 2015
Audit Programs
Stock Administration Audit Work Program
This work program focuses on the internal responsibilities of corporate stock program administration.
Subscriber Content
Mon, May 11, 2015
Audit Programs
IT Platform Management Audit Work Program
This document outlines steps to audit an organization’s IT platform management process.
Subscriber Content
Mon, May 11, 2015
Guides
Hotel Site Audit Training Material Guide
This guide illustrates how to conduct a hotel site audit.
Subscriber Content
Mon, May 11, 2015
Process Flows
Budgeting Process Flow
The budgeting process focuses on developing corporate strategy, creating an annual budget, approving the annual budget, and monitoring budget-to-actual results. In this sample process f...
Subscriber Content
Mon, May 4, 2015
Audit Programs
IT Organization Audit Work Program
This document outlines steps to perform an IT organization audit.
Subscriber Content
Mon, May 4, 2015
Audit Programs
IT Operations Management Audit Work Program
This document outlines steps to audit an organization’s IT operations management process.
Subscriber Content
Mon, May 4, 2015
Process Flows
Procurement, Disbursement and Accounts Payable Process Flow
This sample process flow focuses on the procurement, disbursement and accounts payable processes.
Subscriber Content
Mon, Apr 27, 2015
Policies & Procedures
Sales and Use-Tax Policy
This policy establishes the responsibilities, controls, authorizations and procedures for sales and use-taxes for all company invoices originating in the United States.
Subscriber Content
Mon, Apr 27, 2015
Audit Programs
Desktop Management Audit Work Program
This document outlines steps to audit the process used to deploy software to desktop computers.
Subscriber Content
Mon, Apr 20, 2015
Policies & Procedures
Order Management Process Audit Work Program
The purpose of this policy is to provide guidance for the period-end close cycles required to prepare financial statements.
Subscriber Content
Mon, Apr 13, 2015
Audit Programs
IT Application Management Audit Work Program
This sample IT application management audit work program is designed around key risk indicators of potential problems.
Subscriber Content
Mon, Apr 6, 2015
Audit Programs
Stock Option Review Audit Work Program
This internal audit work program focuses on understanding and evaluating a company's stock option management process, performing tests, and investigating control weaknesses.
Subscriber Content
Mon, Apr 6, 2015
Policies & Procedures
Investment Income Policy
This policy sets forth guidelines for recording revenue on the sale of investments.
Subscriber Content
Mon, Apr 6, 2015
Audit Programs
Original Equipment Manufacturer (OEM) Qualification Audit Wo…
This sample audit work program focuses on processes and controls a company may use to select, qualify, approve and maintain OEM customers.
Subscriber Content
Mon, Apr 6, 2015
Audit Programs
Order Management Process Audit Work Program
This work program provides key steps for a review of the order management process, including identification of performance metrics and computer-assisted auditing steps.
Subscriber Content
Mon, Mar 30, 2015
Audit Programs
Warranty/Field Services Review Audit Work Program
This audit work program reviews controls to ensure that all service activity—above and beyond what is called for in a warranty contract—is captured, tracked and billed to the customer.
Subscriber Content
Mon, Mar 30, 2015
Audit Programs
Returns Management Audit Work Program
This work program focuses on transaction and controls testing for a company's returns management process.
Subscriber Content
Mon, Mar 30, 2015
Audit Programs
Sales Compensation Audit Work Program
This audit work program suggests steps for a review of a company's sales compensation and commission payment process.
Subscriber Content
Mon, Mar 30, 2015
Process Flows
Stock Options Process Flow
This document can be used as a general guide to understand and review the stock options process.
Subscriber Content
Mon, Mar 23, 2015
Audit Programs
Casino Audit Work Program
This casino audit work program covers reviews of live gaming tables, electronic gaming devices, cashiering and credit, currency transaction reporting, and more.
Subscriber Content
Mon, Mar 23, 2015
Audit Programs
End-User Computing Audit Work Program
This work program focuses on auditing end-user computing, specifically concentrating on identifying the IT controls to be tested, reviewing the results of management’s testing and docum...
Subscriber Content
Mon, Mar 16, 2015
Audit Programs
Accrued Liabilities Audit Work Program
This audit program primarily focuses on identification and reporting of contingencies and accrued liabilities.
Subscriber Content
Mon, Mar 16, 2015
Policies & Procedures
Non-Routine Transactions Policy
This policy establishes uniform procedures for identifying and recording non-routine transactions.
Subscriber Content
Mon, Mar 16, 2015
Audit Programs
Cash Accounts Audit Work Program
This work program covers existence, accuracy and cut-off of cash balances.
Subscriber Content
Mon, Mar 9, 2015
Audit Programs
Payment Review Audit Work Program
This work program focuses on identifying unauthorized payments.
Subscriber Content
Mon, Mar 9, 2015
Audit Programs
Cash Collections, Security and Recording Review Audit Work P…
This audit work program assesses the controls related to cash collections at multiple locations for a healthcare organization.
Subscriber Content
Mon, Mar 2, 2015
Process Flows
Human Resources Management and Employee Setup Process Flow
This process flow focuses on the human resources management and employee setup processes. It addresses the risk of setting up fictitious employees in the payroll system and the task of ...
Subscriber Content
Mon, Mar 2, 2015
Audit Programs
Billing and Collections Review Audit Work Program (Healthcar…
This work program reviews billing, collections and account follow-up processes for a healthcare organization.
Subscriber Content
Mon, Feb 23, 2015
Process Flows
Project Management Process: Monitoring, Scope Changes, Forec…
There are many steps involved in the project management process, such as monitoring, forecasting and contract closing. In this sample process flow, the risks associated with project man...
Subscriber Content
Mon, Feb 16, 2015
Audit Programs
Investment Management Firm Audit Work Program
The purpose of this work program is to provide the general steps used to perform an audit at an investment management firm.
Subscriber Content
Mon, Feb 16, 2015
Audit Programs
Materials Management and Purchasing Audit Work Program
This work program reviews compliance with established procedures for the purchasing function.
Subscriber Content
Mon, Feb 16, 2015
Process Flows
Sarbanes-Oxley Check Disbursement Process Flow
This sample process flow provides the tasks involved in the process of Sarbanes-Oxley (SOX) check disbursement, including taking account of invoices and preparing required checks.
Subscriber Content
Mon, Feb 16, 2015
Audit Programs
Incentive Compensation Audit Work Program
This document provides two work programs focused on reviewing incentive policies and procedures, speaking with key individuals, and gaining understanding of key incentive compensation p...
Subscriber Content
Mon, Feb 9, 2015
Audit Programs
Baseline Controls Audit Work Program: Healthcare
The purpose of this work program is to provide the general steps used to perform an audit of baseline controls for a company in the healthcare industry.
Subscriber Content
Mon, Feb 9, 2015
Audit Programs
Distribution Center/Consigned Inventory Audit Work Program
The purpose of this work program is to provide the general steps used for an inventory audit of a distribution center for consigned inventory, including reviewing the shipping and recei...
Subscriber Content
Mon, Feb 2, 2015
Audit Programs
Spare Parts Inventory Audit Work Program
The purpose of this work program is to provide the general steps used for a spare parts inventory audit, including reviewing procurement, storage and distribution of spare parts.
Subscriber Content
Mon, Feb 2, 2015
Audit Programs
Quality Assurance and Inspection Process Audit Work Program
The purpose of this work program is to provide the general steps used to perform a quality assurance audit.
Subscriber Content
Mon, Jan 26, 2015
Audit Programs
Purchasing, A/P, Travel and Entertainment Audit Work Program
The purpose of this work program is to provide the general steps used to perform an audit of purchasing, A/P, travel and entertainment, including the use of data analytics.
Subscriber Content
Mon, Jan 26, 2015
Process Flows
Subcontractor Approval and Payment Process Flow
There is pervasive business risk associated when a subcontractor's work is overpaid or not properly approved. In this sample process flow, we provide steps to take to mitigate associate...
Subscriber Content
Mon, Jan 19, 2015
Audit Programs
System Implementation Audit Work Program
The purpose of this work program is to provide the general steps used to review the system implementation process.
Subscriber Content
Mon, Jan 19, 2015
Process Flows
Acquisition of Business, Contracting and Revenue Recognition…
There is pervasive business risk associated when projects are not properly maintained, resulting in revenues that are not accurately presented in the financial statements. This sample p...
Subscriber Content
Mon, Jan 12, 2015
Audit Programs
Capital Leasing Audit Work Program
The purpose of this work program is to provide the general steps used to perform a capital leasing audit.
Subscriber Content
Mon, Jan 12, 2015
Audit Programs
Drug-Free Workplace and Workforce Audit Work Program
The purpose of this work program is to provide the general steps used to perform a drug-free workplace and workforce audit.
Subscriber Content
Mon, Jan 5, 2015
Process Flows
Sales Forecast Process Flow
This sample process flow can be used as a general guide to help with understanding and reviewing a company's sales forecasting procedures.
Subscriber Content
Mon, Dec 22, 2014
Process Flows
IT Change Management Process Flow
To regulate information technology (IT) changes from beginning to end, it’s important to have an IT change management process in place. This sample process flow walks through six steps ...
Subscriber Content
Mon, Nov 10, 2014
Process Flows
Close the Books Process Flow: Accounts Payable, Accounts Rec…
This sample process flow shows the close the books process organized by day-to-day activities.
Subscriber Content
Mon, Nov 3, 2014
Audit Programs
Treasury and Cash Management Audit Work Program
This document includes two sample treasury and cash management work programs that focus on adequacy of controls, overall efficiency and effectiveness of processes, and compliance with p...
Subscriber Content
Mon, Oct 27, 2014
Audit Programs
Cash Controls Audit Work Program: Healthcare Organizations
The purpose of this work program is to provide the general steps used to perform a cash controls audit for an organization in the healthcare industry, including reviewing and testing co...
Subscriber Content
Mon, Sep 22, 2014
Guides
SOX Self-Assessment and Self-Testing Guide
This guide provides instructions to companies performing a self-assessment and self-testing for Sarbanes-Oxley compliance. Topics include mapping global risks, reporting results, and ma...
Subscriber Content
Mon, Sep 22, 2014
Audit Programs
Consolidation of Finance Functions Audit Work Program
The purpose of this work program is to provide the general steps used to perform an audit on consolidation of finance functions.
Subscriber Content
Mon, Sep 15, 2014
Benchmarking Tools
Business Process Key Performance Indicators (KPIs)
This template provides sample performance measures for the following business processes: accounts payable, accounts receivable, billing, close the books, commissions, finance and accoun...
Subscriber Content
Mon, Sep 1, 2014
Audit Programs
Shipping and Receiving Audit Work Program
This document provides two sample audit work programs for the shipping and receiving process, focusing on the importance of identifying shipping and receiving process improvement opport...
Subscriber Content
Mon, Aug 25, 2014
Audit Programs
Systems and Application Audit Work Program
The purpose of this work program is to provide the general steps used to perform a systems and application audit.
Subscriber Content
Mon, Aug 11, 2014
Audit Programs
Wire Transfer and Investment Audit Work Program
This work program provides key steps for reviewing a company's electronic funds transfer process, which allows customers to send funds to or from another financial institution.
Subscriber Content
Mon, Jul 28, 2014
Audit Programs
Information and Communication Audit Work Program
The purpose of this audit work program is to assess, at a high level, and validate key controls in place for the information and communication component of the COSO Framework.
Subscriber Content
Mon, Jul 28, 2014
Audit Programs
Temporary Employee Management Review Audit Work Program
The purpose of this work program is to provide the general steps used to perform an audit of temporary employee management.
Subscriber Content
Mon, Jul 28, 2014
Audit Programs
Payroll and Leave Management Audit Work Program
This audit work program focuses on the payroll and leave management process, specifically assessing whether the organization has established an adequate control environment and properly...
Subscriber Content
Mon, Jul 14, 2014
Audit Programs
Ethics Program Review Audit Work Program
An organization’s ethics program is increasingly important in the current regulatory environment and critical to minimizing reputation risk.
Subscriber Content
Mon, Jun 30, 2014
Audit Programs
Accounts Receivable & Credit Internal Audit Work Program…
Accounts receivable and credit processing can introduce significant risks to an organization.
Subscriber Content
Mon, Jun 23, 2014
Guides
IT Asset Management Guide
This guide focuses on improvements organizations can make to effectively perform their IT asset management process.
Subscriber Content
Mon, Jun 23, 2014
Guides
IT Controls and Governance Guide
This guide highlights challenges that may disrupt IT governance and provides a roadmap for activating an effective IT governance framework.
Subscriber Content
Mon, Jun 16, 2014
Audit Programs
Accounts Payable Review Audit Work Program
This work program explains the audit steps that should be followed while evaluating a company’s compliance with corporate policies, procedures and known best practices in relation to ac...
Subscriber Content
Mon, Jun 2, 2014
Audit Programs
Controls Monitoring Audit Work Program
This sample work program provides steps to perform a quarterly assessment of management’s monitoring of company-level controls.
Subscriber Content
Mon, May 26, 2014
Audit Programs
Ethical Business Conduct Guidelines Audit Work Program
The purpose of this work program is to provide the general steps used to perform an audit of ethical business conduct guidelines.
Subscriber Content
Mon, Mar 24, 2014
Audit Programs
Purchasing Audit Work Program
The purpose of this work program is to provide the general steps used to perform a purchasing audit.
Subscriber Content
Mon, Mar 17, 2014
Process Flows
Self-Assessment Process Flow – High-Level Overview
This sample process slow provides a high-level overview of the control self-assessment process, focusing on identifying inherent risks, developing surveys, and action/test plans for ide...
Subscriber Content
Mon, Mar 10, 2014
Audit Programs
System Management Risk Assessment and Control Audit Work Pro…
This work program will assist audit teams with identifying risks and related controls for logical security administration and monitoring, physical security, change management, problem m...
Subscriber Content
Mon, Mar 3, 2014
Audit Programs
Payroll Audit Work Program
The purpose of this work program is to provide the general steps on how to audit payroll.
Subscriber Content
Mon, Mar 3, 2014
Audit Programs
Purchase-to-Pay Cycle Data Analytics Audit Work Program
This eight-page work program utilizes data analytics to review the purchase-to-pay cycle.
Subscriber Content
Mon, Feb 17, 2014
Audit Programs
Customer Credit Data Analytics Audit Work Program
This eight-page work program utilizes data analytics to review the customer credit process.
Subscriber Content
Mon, Feb 10, 2014
Audit Programs
Payroll Cycle Data Analytics Audit Work Program
This six-page work program describes 22 risks associated with payroll cycle data analytics, with a focus on the tests used to identify them.
Subscriber Content
Mon, Feb 3, 2014
Audit Programs
Health, Safety and Security Audit Work Program
The purpose of this work program is to evaluate the health, safety and security processes of an organization.
Subscriber Content
Mon, Jan 27, 2014
Audit Programs
Direct Deposit of Royalty Payments Audit Work Program
This audit work program focuses on determining whether the sensitive information collected for the direct deposit of royalty payments is properly stored, processed, distributed and acce...
Subscriber Content
Mon, Jan 20, 2014
Audit Programs
Supply Chain Audit Work Program
This audit program focuses on the supply chain management process, including: policies, organizational risks, process risks, major processes, cost-control, and performance measures.
Subscriber Content
Mon, Jan 13, 2014
Guides
Post-Merger Integration Activities Guide
This guide discusses the broad scope of an organization’s key post-merger integration activities.
Subscriber Content
Mon, Dec 16, 2013
Audit Programs
Marketing and Off-Take Agreement Audit Work Program
This work program can be used as a template for reporting the assessment of a client's internal accounting system with respect to a marketing agreement.
Subscriber Content
Mon, Nov 18, 2013
Guides
COSO Internal Controls Guide: Integrated Framework
COSO's 2013 Internal Control–Integrated Framework (Framework) is expected to help organizations design and implement internal control in light of many changes in business and operating ...
Subscriber Content
Mon, Aug 26, 2013
Checklists & Questionnaires
Internal Audit Personnel Interview Questionnaire
This tool provides questions to consider when soliciting feedback during interviews with internal audit personnel.
Subscriber Content
Mon, Jun 24, 2013
Checklists & Questionnaires
Self-Assessment Process Questionnaire: Process Owner Account…
This questionnaire provides a format to evaluate current self-assessment practices and identify areas for improvement.
Subscriber Content
Mon, Jun 10, 2013
Checklists & Questionnaires
Business Continuity Management Self-Assessment Questionnaire
This a self-assessment tool to use prior to a review of the business continuity management process. It gives the auditee an opportunity to inform internal audit about controls and proce...
Subscriber Content
Mon, Jun 3, 2013
Audit Programs
Information Security Audit Work Program
This work program is intended to provide an internal audit team with guidance and direction when evaluating information security programs.
Subscriber Content
Mon, Mar 25, 2013
Guides
Internal Controls Sustainability Training Guide
This sample guide focuses on building a sustainable internal control process.
Subscriber Content
Mon, Feb 25, 2013
Guides
Internal Control Strategy Communication Guide
This guide outlines an example process to facilitate and communicate changes necessary to strengthen an organization’s internal control environment.
Subscriber Content
Mon, Feb 18, 2013
Policies & Procedures
Supplier Records and Management Policy
The purpose of this policy is to ensure that the company obtains the best possible combination of quality and price from its suppliers.
Subscriber Content
Mon, Nov 5, 2012
Policies & Procedures
Sales Contracts Policy
The purpose of this policy is to outline basic contract content and authorization requirements for sales contracts.
Subscriber Content
Mon, Nov 5, 2012
Policies & Procedures
Sales Commissions Policy
The purpose of this policy is to establish accountability for setting commission rates and to define the point at which commissions are considered earned.
Subscriber Content
Mon, Nov 5, 2012
Policies & Procedures
Management Reporting (Revenue) Policy
This policy addresses the regular reporting and analysis requirements relating to the revenue cycle that must be produced and reviewed to control and manage the organization.
This poli...
Subscriber Content
Mon, Nov 5, 2012
Policies & Procedures
ISO 9000 Certification Policy
The following sample provides an outline of the policies and procedures that an organization must undertake in order to achieve ISO 9000 certification.
Subscriber Content
Mon, Oct 29, 2012
Policies & Procedures
Capital Projects – Allocating Contract Cost Policy
This policy outlines procedures to ensure that costs associated with company capital projects are accounted for according to Generally Accepted Accounting Principals (GAAP).
Subscriber Content
Mon, Oct 29, 2012
Policies & Procedures
System, Database and Application Administrator Policy
The purpose of this policy is to define the roles, activities, and responsibilities of administrators with regard to access rights to applications running on a company’s computer resour...
Subscriber Content
Mon, Oct 29, 2012
Policies & Procedures
Exceptions and Non-Conformance Policy
This sample outlines a set of policies and procedures governing action to be taken when special circumstances prevent compliance with an established policy, procedure, standard, or guid...
Subscriber Content
Mon, Oct 29, 2012
Policies & Procedures
Change of Access Status Policy
The following sample outlines a set of policies and procedures governing all changes to the access granted to a user of Company X’s computing systems.
Subscriber Content
Mon, Oct 29, 2012
Policies & Procedures
User Authentication and Authorization Policy
The following sample policy outlines a set of policies and procedures governing user authentication and authorization and other access rules that help protect computer systems.
Subscriber Content
Mon, Oct 29, 2012
Policies & Procedures
Network Security Policy
The purpose of this security policy is to protect user accounts, corporate data, and intellectual property owned by an organization.
Subscriber Content
Mon, Oct 29, 2012
Policies & Procedures
Production System Access Policy
This sample outlines a set of policies and procedures governing access to production systems and applications, and the documentation of changes to these systems and applications.
Subscriber Content
Mon, Oct 29, 2012
Policies & Procedures
Internal Lab Security Policy
The purpose of this policy is to ensure that company confidential information and technologies are not compromised.
Subscriber Content
Mon, Oct 29, 2012
Policies & Procedures
Injury and Illness Prevention Policy
The following sample outlines a set of policies and procedures for protecting the safety and health of the employees at a company.
Subscriber Content
Mon, Oct 29, 2012
Policies & Procedures
Credit Risk Policy
This sample outlines a set of policies and procedures formalizing the credit risk management process.
Subscriber Content
Mon, Oct 29, 2012
Policies & Procedures
Business Continuity Management Policy
This sample outlines a set of policies and procedures for formalizing a business continuity program, and provides guidelines for developing, maintaining and exercising business continui...
Subscriber Content
Mon, Oct 22, 2012
Policies & Procedures
Systems Development Lifecycle (SDLC) and Change Management P…
This sample outlines a set of policies and procedures designed to provide an orderly process in which changes to a company's IT infrastructure are requested and approved prior to the in...
Subscriber Content
Mon, Oct 22, 2012
Policies & Procedures
End-User Computing (EUC) Tools Policy
This sample outlines a set of policies and procedures for dealing with the security and use of end-user computing (EUC) tools such as spreadsheets, databases and report writers.
Subscriber Content
Mon, Oct 22, 2012
Policies & Procedures
Check Distribution Policy
This policy provides guidelines for authorizing, processing and distributing checks.
Subscriber Content
Mon, Oct 22, 2012
Policies & Procedures
Accounts Receivable Policies and Procedures - Returns
This sample policy provides guidance on the procedures to be followed when merchandise (damaged or otherwise) is returned by mail or shipment.
Subscriber Content
Mon, Oct 22, 2012
Policies & Procedures
Order Receipt and Fulfillment Policy
This sample outlines guidelines for receiving and entering customer orders to ensure the timely and accurate fulfillment of those orders
Subscriber Content
Mon, Oct 15, 2012
Policies & Procedures
Credit and Debit Memo Policy
The following sample outlines a set of policies and procedures for issuing credit and debit memos, including product and container deposit returns and head-office billings, and applies ...
Subscriber Content
Mon, Oct 15, 2012
Policies & Procedures
Academic Conflict of Financial Interest Certification Policy
This sample outlines a set of policies and procedures for avoiding any possible conflict of interest in the conduct of grant or contract activities for academic institutions, to prevent...
Subscriber Content
Mon, Oct 15, 2012
Policies & Procedures
Accounting: Asset-Backed Securitization and Factoring of Rec…
This sample policy outlines a set of policies and procedures for asset-backed securitization and factoring of receivables.
Subscriber Content
Mon, Oct 15, 2012
Policies & Procedures
Vendor Contracting Policy
This policy establishes procedures to follow prior to signing vendor contracts on behalf of a company, including obtaining required approvals from the legal department and vendor.
Subscriber Content
Mon, Oct 15, 2012
Policies & Procedures
Customer Master File Maintenance Policy
The purpose of this policy is to establish the guidelines for setting up new customers and modifying existing customer information in company systems.
Subscriber Content
Mon, Oct 15, 2012
Policies & Procedures
Claim Resolution/Payment Verification Policy
This sample outlines a set of policies and procedures for ensuring that claims submitted to third parties for services administered are estimated accurately and resolved in a timely man...
Subscriber Content
Mon, Oct 15, 2012
Policies & Procedures
Customer Concerns Handling Policy
The purpose of this policy is to establish guidelines for resolving customer concerns and initiating the Customer Concern Report.
Subscriber Content
Mon, Oct 15, 2012
Policies & Procedures
Conflict of Interest Policy
This sample outlines a set of policies and procedures to help a company and each of its direct and indirect subsidiaries and senior officers and directors identify and properly address ...
Subscriber Content
Mon, Oct 15, 2012
Policies & Procedures
Data Management Policy
This sample outlines a set of policies and procedures to assist an Information Technology Group in backing up server-based data, with details of the required backup tapes, devices, and ...
Subscriber Content
Mon, Oct 15, 2012
Policies & Procedures
Security and Access Policy and Procedures
This sample outlines a set of policies and procedures to provide a company with a single reference for governance pertaining to matters of security for personnel, facilities, assets, in...
Subscriber Content
Mon, Oct 15, 2012
Policies & Procedures
Building and Data Center Physical Security Policy
This sample outlines a set of policies and procedures for governing access to company buildings and data centers, to ensure that Company X buildings and data centers remain physically s...
Subscriber Content
Mon, Oct 15, 2012
Policies & Procedures
Invoicing Policy
This sample outlines a set of policies and procedures for invoicing customers and issuing invoice corrections.
Subscriber Content
Mon, Oct 15, 2012
Policies & Procedures
Price Administration Policy
This sample outlines a set of policies and procedures for establishing guidelines related to price administration, including price set-up, price maintenance and review, and the timely u...
Subscriber Content
Mon, Oct 15, 2012
Checklists & Questionnaires
Customer Service Risk Questionnaire
Organizations can use the leading practices and questions included in this tool to evaluate and improve their customer service process.
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures
Credit Card Policy
This policy establishes the appropriate business use, responsibilities and authorization for company issued credit cards.
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures
Anti-Bribery Compliance Program Policy
This sample outlines a set of policies and procedures to prevent violation of any and all national and international anti-bribery and anti-corruption laws and treaties.
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures
Records Storage and Retrieval Policy
The purpose of this document is to outline the process departments are required to follow in order to store and retrieve their respective records, and to document how the records will b...
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures
Physical Inventory Policy
This sample policy outlines a set of policies and procedures to ensure that one un-audited semi-annual and one audited annual physical inventory should be taken of raw materials, work i...
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures
Banking/Financial Institution Account Policy
This sample policy establishes guidelines for a company’s activities related to opening, closing and maintaining financial institution accounts.
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures
Insurance Verification (Healthcare) Policy
This sample policy outlines a set of policies and procedures to ensure patient benefits are verified prior to or immediately following an admission or outpatient procedure.
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures
Data Center Operations & Problem Management Policy
The objective of this document is to provide policy and procedure guidance for conducting major activities in a company's data centers: help desk support; user access management; system...
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures
Production Equipment Security Policy
This sample outlines a set of policies and procedures governing the security of production equipment used in an Internet-facing environment.
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures
Capitalization and Fixed Asset Accounting Policy
This policy provides guidelines for capitalizing, depreciating, transferring, disposing and maintaining control of capital or fixed assets.
Subscriber Content
Mon, Oct 1, 2012
Policies & Procedures
Estimate-at-Completion Policy
This policy establishes guidelines and methods for maintaining an accurate revenue recognition process by periodically assessing the company’s projects’ profitability so that the overal...
Subscriber Content
Mon, Sep 24, 2012
Policies & Procedures
IT System Development Life Cycle (SDLC) Methodology Policy
The system development life cycle (SDLC) methodology promotes a controlled business environment where an orderly process takes place to minimize risk for implementing major new applicat...
Subscriber Content
Mon, Sep 3, 2012
Policies & Procedures
Accounts Receivable Policy: Cash Collections
This policy outlines procedures for collecting on customer accounts that are past due.
Subscriber Content
Mon, Aug 6, 2012
Process Flows
SOX Process Flow: High-Level Methodology
This process flow documents a high-level methodology for Sarbanes-Oxley compliance.
Subscriber Content
Mon, Jul 30, 2012
Policies & Procedures
Control Transition Policy
This policy establishes procedures to ensure the continued integrity of a company’s internal controls system.
Subscriber Content
Mon, Jul 30, 2012
Audit Programs
Management Reporting Audit Work Program
The objective of this work program is to evaluate the management reporting process.
Subscriber Content
Mon, Jun 18, 2012
Audit Programs
Retail Audit Work Program
This work program provides retailers with an overview of operational audit steps to ensure compliance with key regulations.
Subscriber Content
Mon, Jun 11, 2012
Policies & Procedures
Credit Card Data Purge Policy
This policy outlines a set of procedures for the credit card data purge process including specific purge procedures, a purge schedule, and related definitions.
Subscriber Content
Mon, Jun 11, 2012
Policies & Procedures
Financial Document Access Control Policy
This policy documents the controls and procedures designed to ensure limited access to, and control of financial reporting documents used for the preparation and updating of quarterly a...
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Mon, Jun 4, 2012
Policies & Procedures
User Malicious Software Policy
The purpose of this security policy is to outline the user’s responsibilities in ensuring updates and maintenance of anti-virus computer software.
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Mon, May 28, 2012
Policies & Procedures
New Disclosures Policy
This policy is intended to facilitate the early detection and disclosure of reportable items to the SEC and to improve the efficiency and effectiveness of compliance efforts.
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Mon, Apr 23, 2012
Policies & Procedures
Credit Card Information Handling Policy
Use this policy to ensure that credit and debit card information and other personal financial data is accessible by a limited number of authorized team members and maintained in accorda...
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Mon, Apr 9, 2012
Policies & Procedures
Blog and Social Networking Policy
The purpose of this policy is to ensure that all employee blog and social networking activities incorporate consistent standards to maintain and reinforce the corporate image.
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Mon, Apr 9, 2012
Policies & Procedures
Background Checks and Confidentiality Policy: Contractors
This policy outlines procedures for extending background checks to temporary personnel and independent contractors.
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Mon, Apr 2, 2012
Policies & Procedures
Accounts Receivable Write-Offs Policy
This policy provides procedures to be followed when dealing with issues resulting from the bankruptcy of a customer or writing-off bad debts.
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Mon, Mar 26, 2012
Policies & Procedures
Fringe Benefit Adjustment Policy
This policy establishes procedures for the proper accounting treatment of fringe benefit adjustments.
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Mon, Mar 26, 2012
Policies & Procedures
Internal Company Knowledge Sharing Policy
This policy outlines a set of procedures governing knowledge sharing within a company by using a knowledge management (KM) strategy that ties the efforts and information created and use...
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Mon, Mar 12, 2012
Policies & Procedures
Freight Claims Policy
This policy focuses on processing freight claims for shipments where the carrier lost and/or damaged goods during shipment, or where there is a shortage in the delivered goods.
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Mon, Mar 5, 2012
Audit Programs
System Intrusion Audit Work Program
The objective of this audit work program is to evaluate a business’s ability to detect unauthorized system access attempts.
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Mon, Mar 5, 2012
Policies & Procedures
Cash Account Reconciliations Policy
This policy provides standard procedures to reconcile cash accounts at a bank.
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Mon, Feb 13, 2012
Policies & Procedures
Instant Messaging Policy
This policy outlines a set of procedures for the proper use of instant messaging by company employees.
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Mon, Jan 16, 2012
Policies & Procedures
Duplicate Deductions Policy
This policy outlines a set of procedures for identifying and correcting duplicate deductions and/or rebate payments in a retail environment.
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Mon, Dec 5, 2011
Policies & Procedures
Retainage Policy
This policy is intended to provide a standardized means of identifying and accounting for the retainage of funds related to large scale projects.
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Mon, Nov 28, 2011
Policies & Procedures
Accounts Receivable Policies and Procedures - Credit Holds
This policy outlines a set of procedures for correctly dealing with withholding or delaying an order as a result of customer non-payment.
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Mon, Nov 14, 2011
Policies & Procedures
Accounting System Security Policy
This policy establishes the standards and procedures for accounting system security in compliance with management's objectives.
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Mon, Nov 7, 2011
Policies & Procedures
Website Privacy Policy
This sample can be used to create an information privacy policy for a company website.
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Mon, Oct 3, 2011
Policies & Procedures
Financial Policy Development Policy
This document outlines procedures for developing company financial policies and the related approval process.
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Mon, Sep 26, 2011
Policies & Procedures
Sales Customer Follow-Up Policy
The following sample outlines a set of policies and procedures for sales customer follow-up.
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Mon, Sep 19, 2011
Policies & Procedures
Remote Network Access Policy
This sample policy defines the conditions under which an employee, contractor, vendor, or other person may have remote access to a company’s private network.
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Mon, Sep 19, 2011
Policies & Procedures
Termination of Benefits Liability Policy
This policy establishes guidelines for appropriate recognition of a liability relating to employee termination benefits and other related costs.
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Mon, Sep 19, 2011
Policies & Procedures
Sales Returns Policy
The following sample outlines a set of policies and procedures for sales returns.
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Mon, Sep 12, 2011
Policies & Procedures
Sales Order Entry Policy
The following sample outlines a set of policies and procedures for sales order entry.
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Mon, Sep 12, 2011
Policies & Procedures
Standards of Conduct Policy
This policy includes standards for work performance, unauthorized possession or removal of property, and failure to safeguard confidential information.
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Mon, Sep 5, 2011
Policies & Procedures
Sick Leave Policy
The following sample outlines a set of policies and procedures for employee sick leave.
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Mon, Sep 5, 2011
Policies & Procedures
Sales Training Policy
The following sample outlines a set of policies and procedures for sales training.
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Mon, Sep 5, 2011
Policies & Procedures
Rent Expense on Facilities Leases Policy
This policy outlines a set of procedures for recognizing rent expense on facility leases.
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Mon, Aug 29, 2011
Policies & Procedures
Grievance Policy and Procedures
This sample outlines a set of procedures to follow for employees to file grievances and the related resolution process.
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Mon, Aug 29, 2011
Policies & Procedures
Vacation Policy
The following sample outlines a set of policies and procedures for employee vacation accrual.
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Mon, Aug 29, 2011
Policies & Procedures
New Hire Paperwork - Pay Data Policy
The following sample outlines a set of policies and procedures for new hire paperwork - pay data.
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Mon, Aug 29, 2011
Policies & Procedures
New Hire Paperwork Policy
The following sample outlines a set of policies and procedures for new hire paperwork.
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Mon, Aug 29, 2011
Policies & Procedures
Accounts Payable and Accrued Expenses Policy
The following sample outlines a set of policies and procedures for accounts payable and accrued expenses.
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Mon, Aug 22, 2011
Audit Programs
Capital Projects Audit Work Program
This work program focuses on the capital projects process, such as identifying and prioritizing risks, evaluating internal controls and assessing the maturity of this business process.
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Mon, Aug 15, 2011
Policies & Procedures
Expense Recognition Policy
This sample policy establishes the standards and procedures to ensure that accounting for expense recognition is in compliance with management's objectives.
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Mon, Aug 8, 2011
Policies & Procedures
Financial Close Schedule Policy
This sample outlines a set of policies and procedures to establish standards and a calendar for the monthly financial close process.
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Mon, Aug 8, 2011
Policies & Procedures
Accounts Receivable – Employee Receivable Policy
This sample policy outlines the requirements for approving, processing and collecting employee receivables.
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Mon, Aug 8, 2011
Policies & Procedures
Creating or Revising Financial Policies
The following sample outlines a set of policies and procedures for creating or revising corporate financial policy statements in a consistent manner throughout the organization.
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Mon, Aug 1, 2011
Policies & Procedures
Inventory Cycle Count Policy
This sample outlines a set of policies and procedures for perpetual cycle counting of all raw material and finished goods inventory.
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Mon, Aug 1, 2011
Policies & Procedures
Foreign Exchange Management Policy
This sample outlines a set of policies and procedures for foreign exchange management.
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Mon, Jul 25, 2011
Policies & Procedures
Deferral of Collateral Charges Policy
The following sample outlines a set of policies and procedures for ensuring that accounting for deferring and amortizing the costs of promotional materials is in compliance with managem...
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Mon, Jul 25, 2011
Audit Programs
Adoption Assistance Audit Work Program
The objective of this work program is to assess the internal controls in place for the adoption assistance process.
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Mon, Jul 25, 2011
Policies & Procedures
Relocation Assistance Policy
The following sample outlines a set of policies and procedures for relocation assistance.
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Mon, Jul 18, 2011
Policies & Procedures
Monthly Accruals Policy
The following sample outlines a set of policies and procedures for monthly accruals.
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Mon, Jul 18, 2011
Policies & Procedures
Inventory Valuation Policy
This sample outlines a set of policies and procedures for inventory valuation.
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Mon, Jul 18, 2011
Policies & Procedures
Payables and Accrued Liabilities Policy
The following sample outlines a set of policies and procedures for payables and accrued liabilities.
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Mon, Jul 18, 2011
Policies & Procedures
Translation of Foreign Financial Statements Policy
The following sample outlines a set of policies and procedures for translation of foreign financial statements.
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Mon, Jul 11, 2011
Policies & Procedures
Remeasurement and Foreign Exchange Rates Policy
This policy establishes the standards for remeasurement and foreign exchange rates in compliance with management’s objectives.
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Mon, Jul 4, 2011
Policies & Procedures
Referral Bonus Policy
The following sample outlines a set of policies and procedures for referral bonuses to encourage employees to become involved in the recruitment process and refer candidates to the comp...
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Mon, Jul 4, 2011
Policies & Procedures
Accounts Receivable – Negotiated Debt Forgiveness Policy
This sample policy outlines procedures to protect a company’s receivables and ensure the fair market value of such assets is properly recorded.
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Mon, Jul 4, 2011
Policies & Procedures
Military Leave of Absence Policy
The following sample outlines a set of policies and procedures for military leave of absence.
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Mon, Jun 27, 2011
Process Flows
User Access Security Process Flow
This sample process flow outlines the steps to manage user access changes to company IT systems.
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Mon, Jun 20, 2011
Policies & Procedures
Investments Policy
This sample outlines a set of policies and procedures setting forth the appropriate guidelines for investing surplus cash.
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Mon, Jun 20, 2011
Policies & Procedures
Hourly Payroll Policy
This policy provides consistent hourly payroll processing procedures to ensure adequate standards of internal accounting controls are met.
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Mon, Jun 20, 2011
Policies & Procedures
Jury Duty Policy
The following sample outlines a set of policies and procedures to allow employees to fulfill their civic obligation to jury duty service by providing time off and compensation.
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Mon, Jun 20, 2011
Policies & Procedures
Internal Transfer/Job Posting Policy
This sample outlines a set of policies and procedures for an internal transfer or job posting, to foster a workplace where qualified employees are encouraged to seek various career oppo...
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Mon, Jun 20, 2011
Policies & Procedures
Independent Contractor Policy
This sample outlines a set of policies and procedures for hiring and paying independent contractors, including the definition of an independent contractor.
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Mon, Jun 20, 2011
Policies & Procedures
Shareholders’ Equity: Corporate Finance Responsibilities Pol…
This sample policy documents the approval process required to incur long-term debt or issue equity to fund major internal or acquisition-related expansion projects.
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Mon, Jun 13, 2011
Policies & Procedures
Overtime Policy
The following sample outlines a set of policies and procedures for overtime worked to ensure compliance with relevant regulations.
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Mon, Jun 13, 2011
Policies & Procedures
Personal Leave of Absence Policy
The following sample outlines a set of policies and procedures for personal leave of absence to coordinate the needs of the employee and company.
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Mon, Jun 13, 2011
Policies & Procedures
Petty Cash Policy
The following sample outlines a set of policies and procedures for the petty cash disbursement and reimbursement process.
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Mon, Jun 6, 2011
Policies & Procedures
Personnel Records Policy
The following sample outlines a set of policies and procedures to keep company personnel records and employee health files confidential.
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Mon, Jun 6, 2011
Policies & Procedures
Asset Management Policy
This policy focuses on maintaining an asset management system to monitor and manage investments made in fixed assets and inventory.
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Mon, May 16, 2011
Policies & Procedures
Shareholders’ Equity – Investor Relations Policy
This policy focuses on having continuous dialogue with present and potential investors; informing them of the company’s progress, goals and other pertinent information as required by la...
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Mon, Apr 25, 2011
Policies & Procedures
Financial Systems Policy
This policy addresses the development, implementation, enhancement and maintenance of financial systems such as the general ledger system, accounts receivable system, accounts payable s...
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Mon, Apr 11, 2011
Policies & Procedures
Approval and Authorization Policy
The following sample outlines a set of policies and procedures for appropriate authorization, which must be obtained prior to ordering goods and services and issuing associated payments...
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Mon, Apr 4, 2011
Policies & Procedures
Internal Control Policy
This policy outlines scope, responsibilities and procedures for establishing an internal control environment that meets corporate financial reporting needs and fulfills management’s fid...
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Mon, Mar 28, 2011
Policies & Procedures
Internal Audit Report and Response Processing Policy
This policy outlines procedures for preparing and issuing internal audit reports.
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Mon, Mar 21, 2011
Policies & Procedures
Internal Audit Policy
The policy focuses on the establishment of an internal audit department and its purpose, responsibilities and reporting structure within the organization.
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Mon, Mar 14, 2011
Policies & Procedures
Security of Data Policy (with UNIX Example)
The following sample outlines a set of policies and procedures for Security of Data (with UNIX Example).
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Mon, Mar 14, 2011
Policies & Procedures
Unusual or Non-Recurring Items Policy
This policy focuses on identifying unusual or non-recurring items so they can be properly disclosed and discussed in external financial reports, press releases and reports to shareholde...
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Mon, Mar 7, 2011
Policies & Procedures
Smoking Policy
The following sample outlines a set of policies and procedures to prohibit smoking in the workplace.
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Mon, Mar 7, 2011
Policies & Procedures
Software Upgrade Policy
The following sample outlines a set of policies and procedures for software upgrades
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Mon, Mar 7, 2011
Policies & Procedures
Tuition Reimbursement Policy
The following is a sample policy statement for Tuition Reimbursement.
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Mon, Mar 7, 2011
Policies & Procedures
Corporate Treasury Policy
This policy establishes guidelines for company activities relating to bank accounts, wire transfers of cash, short-term investments of surplus funds, financing, foreign exchange exposur...
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Mon, Feb 28, 2011
Policies & Procedures
Banking Policy
The following sample outlines a set of policies and procedures to ensure worldwide consistency in the area of banking.
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Mon, Feb 28, 2011
Policies & Procedures
Background Checks Policy
The following sample outlines a set of policies and procedures for background checks, which includes verification of: Education/Certifications/Licenses; Criminal History; Driving Record...
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Mon, Feb 28, 2011
Policies & Procedures
Workers' Compensation Policy
The following sample outlines a set of policies and procedures for workers' compensation.
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Mon, Feb 28, 2011
Policies & Procedures
Alcohol and Other Drugs Policy
The following is a sample policy statement for use of alcohol and other drugs in the workplace.
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Mon, Feb 28, 2011
Checklists & Questionnaires
Evaluation of Internal Audit Performance – Audit Committee Q…
This questionnaire allows members of the audit committee to review, critique, and evaluate the internal audit function on an annual/periodic basis.
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Mon, Jan 24, 2011
Policies & Procedures
Accounting for Goodwill Policy
The primary goal of this policy is to help document a company’s process and procedures for accounting for goodwill under SFAS 142.
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Mon, Dec 20, 2010
Checklists & Questionnaires
Executive Certifications Questionnaire: Same Responsibilitie…
Executive management has always been responsible for the quality and fairness of public reporting. However, under The Sarbanes-Oxley Act of 2002, the risks are higher and the consequenc...
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Mon, Aug 30, 2010
Audit Programs
Accounting Reconciliation Audit Work Program
The objective of this work program is to assess whether accounting reconciliations are performed accurately and discrepancies are reconciled.
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Mon, Feb 15, 2010
Audit Programs
Credit Limits Audit Work Program
This work program focuses on the credit process. Its objectives are to verify whether the credit limits are properly approved and the terms of the credits in the subsidiary records agre...
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Mon, Dec 21, 2009
Audit Programs
Financial Institution Security Audit Work Program
This work program is an aid to assess the quantity of risk and the effectiveness of a financial institution’s risk management processes as they relate to the security measures institute...
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Mon, Jul 13, 2009
Audit Programs
PCI Review Audit Work Program
This work program covers a high-level PCI review. Objectives include the processing of PINs, cryptographic key creation, and secure key transmission, loading, and administration.
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Mon, May 11, 2009
Audit Programs
Hotel Expenditure Cycle Audit Work Program
This robust work program will assist in a comprehensive review of the expenditure cycle. Although the program is tailored to a hotel, it includes review of the purchasing, receiving, in...
Subscriber Content
Thu, Dec 11, 2003
Audit Programs
Banking: Payroll Department Audit Work Program
The purpose of this work program is to provide the general steps used to perform an audit of a bank’s payroll department.
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Tue, Jan 2, 2001
Audit Programs
E-Commerce Website Audit Work Program
This work program provides a framework and checklist for testing to be performed by the internal audit or quality assurance team in reviewing an e-commerce website.
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Fri, Dec 1, 2000
Audit Programs
Material Receiving Internal Controls Audit Work Program
The purpose of this work program is to provide the general steps used to perform an audit of material receiving internal controls.
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Thu, Nov 30, 2000
Audit Programs
Physical Security for Information Technology Facilities Audi…
The purpose of this work program is to provide the general steps used to perform an audit of physical security for IT facilities.
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Tue, Oct 31, 2000
Audit Programs
Revenue Forecasting Audit Work Program
The purpose of this work program is to provide the general steps used to perform a revenue forecasting audit.
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Tue, Oct 31, 2000