Internal Controls

The following 310 items are listed by Content Data.
Policies & Procedures

Approval and Authorization Policy

This policy sample outlines a set of procedures for the approval and authorization requirements necessary to commit comp...
Mon, Dec 5, 2022
Guides

Risk Management Concepts Guide

This guide can be used by auditors looking to better understand risk management processes and best practices.
Mon, Dec 5, 2022
Guides

Third-Party Contract Audit Guide

In this guide, we outline the risks and key recommendations associated with the contract management process.
Mon, Nov 28, 2022
Policies & Procedures

Alcohol and Other Drugs Policy

The following is a sample policy statement for use of alcohol and other drugs in the workplace.
Mon, Nov 28, 2022
Policies & Procedures

Repair and Maintenance Expenditures Policy

Organizations can use the guidelines included in this policy to review and approve their repair and maintenance expendit...
Mon, Nov 28, 2022
Guides

Guide to Implementing a Self-Assessment Program

In this tool, we have included three guides that outline the best-practice elements and processes related to developing ...
Mon, Nov 21, 2022
Audit Programs

Financial Analysis Audit Work Program

In this work program sample, we provide general best-practice steps for the financial analysis audit process.
Mon, Nov 7, 2022
Checklists & Questionnaires

Financial Close Process Questionnaire

This sample questionnaire can be used by auditors to analyze and enhance the financial close process.
Mon, Oct 24, 2022
Methodologies & Models

Sarbanes-Oxley Project-to-Process Capability Maturity Model (CMM)

This capability maturity model includes the six elements of infrastructure focused on Sarbanes-Oxley project-to-process ...
Subscriber Content
Mon, Oct 3, 2022
Policies & Procedures

Consolidated Financial Statement Reporting and Disclosures Policy

This tool contains two sample policies that can be used to ensure the completeness and accuracy of disclosures made in q...
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...
Subscriber Content
Mon, Sep 26, 2022
Policies & Procedures

Company-Leased Vehicle Policy

This sample policy is designed to help organizations establish guidelines for the business use of company-leased vehicle...
Mon, Sep 19, 2022