This article provides five success factors and related strategies for IT audit functions to consider, based on the resul...

This policy documents the internal disclosure certification process, which is designed to provide comfort to the executi...

This tool contains two policies that establish guidelines and standards for dealing with sexual harassment in an organiz...

This article explores the Current Expected Credit Loss (CECL) accounting standard updates and introduces the AICPA’s Pra...

This tool contains two sample policies that establish standards and procedures for disbursing an organization's funds by...

This article describes the scope of finance firms’ compliance obligations with operational resilience and provides addit...

The questions included in this control self-assessment questionnaire can be used to evaluate an organization’s business ...

This tool contains two sample policies that establish guidelines for the formulation, finalization and maintenance of an...

This tool contains two sample policies that establish standards and procedures for identifying and recording an organiza...

This tool provides an overview of the six elements of infrastructure that organizations should consider when designing a...

This sample audit report can be used by auditors to assess and improve an organization’s internal controls.

This sample audit report can be used to review and better understand an organization’s IT compliance process.