Financial Reporting

The following 591 items are listed by Content Data.
Policies & Procedures

Rebate Payments Policy

Organizations can use this rebate payments policy to identify rebate payments to be made and calculate the appropriate p...
Subscriber Content
Mon, Jun 5, 2023
Guides

Sarbanes-Oxley 404 Compliance Project Testing and Documentation Standards Guide

This guide can be used by Sarbanes-Oxley project teams to test Section 404 key controls and document the testing results...
Subscriber Content
Mon, Jun 5, 2023
Articles

Technical Debt and Innovation: The CFO’s Perspective

Why innovation and technical debt must be key areas of focus for CFOs and finance leaders.
Subscriber Content
Mon, Jun 5, 2023
Policies & Procedures

Debt Covenant Policy

This policy sample sets forth appropriate guidelines for monitoring and complying with debt covenants related to financi...
Subscriber Content
Mon, May 29, 2023
Articles

Reviewing SEC Accounting and Auditing Enforcement Activities

Audit Analytics looks at financial reporting enforcement records dating back to October 1999 and covers Accounting and A...
Subscriber Content
Mon, May 29, 2023
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 i...
Subscriber Content
Mon, May 22, 2023
Audit Programs

Budgeting Process Audit Work Program

In this work program sample, we provide best-practice steps to take when conducting a budgeting process audit.
Subscriber Content
Mon, May 8, 2023
Audit Programs

Cash Accounts Audit Work Program

The best-practice general steps included in this tool can be used by organizations looking to perform a cash accounts au...
Subscriber Content
Mon, Apr 24, 2023
Policies & Procedures

Chart of Accounts Policy

Use the overall structure included in this policy to establish uniformity for chart of account codes and definitions and...
Subscriber Content
Mon, Apr 24, 2023
Policies & Procedures

Debt Management Policy

The purpose of this policy is to outline the proper method of acquiring loans and monitoring debt.
Subscriber Content
Mon, Apr 17, 2023
Policies & Procedures

Manual Journal Entry Review Policy

This tool contains three policy samples that establish guidelines and procedures that must be followed with respect to a...
Subscriber Content
Mon, Apr 10, 2023
Audit Programs

Accounts Receivable/Collections Audit Work Program

The two sample work programs included in this tool provide steps organizations should follow when facilitating an accoun...
Subscriber Content
Mon, Apr 3, 2023