Internal Controls

The following 546 items are listed by Content Data.

Benchmarking Tools

Transaction Authority Risk Key Performance Indicators (KPIs)

This tool contains performance measures and questions an organization can use to enforce and ensure the validity of tran...
Subscriber Content
Mon, Dec 13, 2021
Benchmarking Tools

Transportation Risk Key Performance Indicators (KPIs)

This benchmarking tool is designed to help an organization improve its transportation function and assess performance on...
Subscriber Content
Mon, Nov 15, 2021
Audit Programs

Application Security Review and Testing Audit Work Program

This tool includes two sample audit programs that provide steps organizations can take to facilitate an application secu...
Subscriber Content
Mon, Nov 8, 2021
Checklists & Questionnaires

Site Planning and Review Checklist

This sample checklist serves as a working document that can be used by auditors to determine whether all site visit task...
Subscriber Content
Mon, Nov 8, 2021
Articles

AQRM Red Flags: Auditors

Identify red flags tied to auditors using AQRM insights, highlighting risks in auditor relationships that may impact gov...
Subscriber Content
Mon, Nov 1, 2021
Policies & Procedures

Separation of Duties Policy

In this sample policy, we outline the standards for applying separation of duties to protect a company’s information ass...
Subscriber Content
Mon, Nov 1, 2021
Policies & Procedures

Invoice Approval Policy

This policy sample contains guidelines and procedures employees should follow when using invoice approval forms.
Subscriber Content
Mon, Nov 1, 2021
Policies & Procedures

Telecommunication Usage Policy

This sample policy defines guidelines and procedures organizations should follow when using telecommunications systems.
Subscriber Content
Mon, Oct 25, 2021
Articles

Impacts of COVID-19 on Public Companies

Understand how COVID‑19 reshaped audit practices, increasing risks of misstatements and impacting financial reporting, c...
Subscriber Content
Mon, Oct 18, 2021
Policies & Procedures

IT Risk Assessment Policy

The objective of this policy is to provide a standardized approach and operating instructions for the execution of a com...
Subscriber Content
Mon, Oct 18, 2021
Benchmarking Tools

Budgeting Leading Practices

This tool provides a systematic process and the best-practice elements for managing an organization’s budgeting function...
Subscriber Content
Mon, Oct 4, 2021
Research Reports

Growing Number of ICFR Issues Following IPO

Understand IPOs and the rise in ICFR issues, with insights into internal control deficiencies and financial reporting ri...
Subscriber Content
Mon, Sep 13, 2021