The following 114 items are listed by Content Data.
Policies & Procedures
Allowance for Doubtful Accounts Policy
This tool contains two sample policies that establish processes organizations can use for ensuring that uniform accounti...
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Articles
With a Change in the Credit Cycle, a Rise in Special Assets Is Likely: Is Your Institution Prepared?
This article outlines risk identification, monitoring, measuring and control measures that could help financial institut...
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Risk & Control Matrices - RCMs
Manage Customer Orders: Sales Approval Process Risk and Control Matrix (RCM)
This document outlines risks and controls common to sales approval during the ‘‘manage customer orders’’ process in a ri...
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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.
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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 evi...
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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 receiv...
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Articles
CECL Financial Statement Disclosures — What’s Changing?
Protiviti explains precisely which aspects of legacy U.S. GAAP and other related guidance are changing under the CECL st...
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Checklists & Questionnaires
Site Audit Questionnaire
This questionnaire includes an extensive — but not exhaustive — list of questions typically used to drill down to the fa...
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Audit Programs
Fraud Prevention Process: Debit and Credit Card Transactions Audit Work Program
This audit program identifies and evaluates the effectiveness of a debit and credit card service provider’s fraud preven...
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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 contr...
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Audit Programs
Membership and Billing Audit Work Program
This audit program reviews the membership and billing process within a healthcare cooperative.
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Articles
The Journey to Implementation Continues
Under new requirements, credit losses under generally accepted accounting principles (GAAP) move from an “incurred” meas...
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