Internal Controls

The following 553 items are listed by Content Data.

Checklists & Questionnaires

Month-End Walk-Through Questionnaire

This tool provides questions to consider when reviewing an organization's month-end close process and determining whethe...
Subscriber Content
Mon, Feb 11, 2019
Blog

Audit Committee: How to Develop a Strong Self-Assessment Process

The audit committee of the board of directors helps the board fulfill its responsibilities to the company a...
Fri, Feb 1, 2019
Checklists & Questionnaires

Sarbanes-Oxley Sustainable Compliance Questionnaire

This questionnaire addresses how organizations can make Sarbanes-Oxley compliance sustainable while improving business p...
Subscriber Content
Mon, Jan 21, 2019
Memos

Physical Inventory Count Memo

Organizations can use the physical inventory instructions in this sample memo to compare counted quantities to on-hand q...
Subscriber Content
Mon, Dec 10, 2018
Checklists & Questionnaires

Control Self-Assessment Questionnaire: Financial Reporting and General Ledger

This sample helps a company determine whether its established controls for financial reporting and the general ledger ar...
Subscriber Content
Mon, Dec 3, 2018
Blog

What is IT Audit?

It is common to find organizations investing more and more resources – money, time, staff, etc. – thes...
Tue, Nov 20, 2018
Newsletters

Getting the Most from the Board-Management Risk Appetite Dialogue

This issue of Board Perspectives offers both directors and senior executives useful insights that are consistent with th...
Subscriber Content
Mon, Oct 29, 2018
Articles

Regulation at the Speed of Innovation: Developing an Adaptive Risk Strategy for Agile and DevOps Environments

DevOps—a concatenation of development and operations—is a fast and flexible approach to developing and delivering softwa...
Subscriber Content
Mon, Oct 29, 2018
Checklists & Questionnaires

IT Asset Management Self-Assessment Questionnaire

This tool includes questions to consider when reviewing an organization’s IT management process.
Subscriber Content
Mon, Oct 29, 2018
Risk & Control Matrices - RCMs

Manage Fixed Assets: Disposals RCM

This document outlines risks and controls common to the “disposal risk” aspect of the fixed assets process in a risk con...
Subscriber Content
Mon, Oct 22, 2018
Checklists & Questionnaires

Banking Controls: Management Control Structure Evaluation Questionnaire

This guide is designed to assist management in analyzing the effectiveness of a company's management control structure M...
Subscriber Content
Mon, Oct 1, 2018
Checklists & Questionnaires

IT Application Control Deficiency Decision Process Questionnaire

This sample helps to determine the severity of any deficiencies cited during the control testing process.
Subscriber Content
Mon, Oct 1, 2018