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.

Walk-through tasks in this tool include: the accounting manager prepares the monthly close calendars, the assistant controller prepares the quarterly close calendar, the revenue manager reviews the accounts receivable posting journal before posting it to the general ledger, the assistant controller reviews and signs the accounts receivable reconciliation, and all manual routine journal entries are prepared by the payable specialist, payroll specialist or billing specialist.