This audit program can be used by organizations to ensure compliance with the terms of leasing and management contracts.

This article offers several approaches finance leaders can use to manage the billing and collections issues they are fac...

This tool includes two sample process flows that can be used as a general guide to understanding, reviewing and mapping ...

This tool defines lockbox accounts, shares leading practices to mitigate the effects of processing, and provides methods...

This tool contains two sample policies that establish procedures for determining the bad debt reserve when finalizing ac...

This document outlines risks and controls common to sales approval during the ‘‘manage customer orders’’ process in a ri...

This sample audit report focuses on the customer billing and credit processes for invoices and credit memos.

This sample questionnaire is designed to document a review of the sales order entry process. This process focuses on evi...

This questionnaire can be used to compare your current business practices with leading practices for the accounts receiv...

This questionnaire includes an extensive — but not exhaustive — list of questions typically used to drill down to the fa...

This document outlines the risks and controls common to the accounts receivables and collections process in a risk contr...

Under new requirements, credit losses under generally accepted accounting principles (GAAP) move from an “incurred” meas...