Internal Controls

The following 553 items are listed by Content Data.

Policies & Procedures

Enterprise Assessment and Monitoring Policy

The purpose of this policy is to develop a consistent method for scheduling and managing company IT security assessment ...
Subscriber Content
Mon, Apr 19, 2021
Policies & Procedures

Connection to Untrusted Network Standard Policy

This sample policy documents security requirements surrounding network access between a company’s computer network and u...
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Mon, Mar 8, 2021
Benchmarking Tools

Apply Best Practices Across the Organization Key Performance Indicators (KPIs)

This tool defines leading practices and questions to consider related to implementing and maintaining best practices acr...
Subscriber Content
Mon, Mar 1, 2021
Policies & Procedures

System Software Development Policy

This template can be used to record a company’s system software development policy and requirements and the responsibili...
Subscriber Content
Mon, Feb 8, 2021
Policies & Procedures

IT Auditing and Logging Standard Policy

The purpose of this auditing and logging standard is to ensure that all company systems are auditable and that proper pr...
Subscriber Content
Mon, Feb 8, 2021
Checklists & Questionnaires

Evaluation of Control Deficiencies Questionnaire

This sample questionnaire can be used by auditors to efficiently assess and classify an organization’s control deficienc...
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Mon, Dec 14, 2020
Checklists & Questionnaires

​Internal Control Structure Validation Questionnaire

This tool features questions to consider for verifying an organization’s internal controls over financial reporting (ICF...
Subscriber Content
Mon, Dec 7, 2020
Checklists & Questionnaires

Compliance Efficiencies Questionnaire

This tool contains technology-based questions to consider for evaluating and improving an organization’s enterprise risk...
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Mon, Nov 30, 2020
Audit Reports

Entity-Level Controls Assessment Report

This document contains two sample audit reports that can be used to document management’s assessment of internal control...
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Mon, Nov 16, 2020
Audit Reports

Executive Report on Internal Controls

This tool contains two samples that provide specific guidance internal audit can use when reporting on the state of inte...
Subscriber Content
Mon, Nov 2, 2020
Checklists & Questionnaires

Process Owner Accountability Questionnaire

This tool provides an overview and description of process owner accountability and responsibility for testing operationa...
Subscriber Content
Mon, Oct 19, 2020
Checklists & Questionnaires

Effective Internal Controls Over Financial Reporting (ICFR) Testing Questionnaire

This tool outlines best practices and questions to consider when documenting the summary and results of ICFR testing.
Subscriber Content
Mon, Oct 19, 2020