The following 553 items are listed by Content Data.
Memos
Sarbanes-Oxley Multiple Locations Scoping Memo
This memo outlines the analysis performed by a company to determine the scope of internal control documentation and test...
Subscriber Content
Memos
Sarbanes-Oxley Act Project Approach Memo
The purpose of this memo is to document management’s approach for the current financial year's Sarbanes-Oxley compliance...
Subscriber Content
Memos
Sarbanes-Oxley Spreadsheet Controls Memo
This is a sample email sent by the process owner to finance staff regarding the documentation of controls over spreadshe...
Subscriber Content
Policies & Procedures
Bereavement Policy
This policy establishes procedures for bereavement benefits, in order to provide employees sufficient time to attend ser...
Subscriber Content
Memos
Entity-Level Controls Memo
Systematically review, document and verify the presence of entity-level controls with this tool to ensure compliance and...
Subscriber Content
Memos
Process-Level Documentation Requirements Memo
This memo describes the documentation requirements for each in-scope process related to Sarbanes-Oxley Section 404 compl...
Subscriber Content
Memos
Financial Elements and Business Process Prioritization Memo
This memo summarizes the customized models used to prioritize financial statement elements (FSE) and processes for Sarba...
Subscriber Content
Memos
Sarbanes-Oxley Testing Strategy Memo
This memo documents a company's high-level testing strategy for Sarbanes-Oxley compliance.
Subscriber Content
Memos
Sarbanes-Oxley Section 404 Project Conclusion Memo
This memo documents an organization’s approach to Sarbanes-Oxley Section 404 compliance and concluding results from the ...
Subscriber Content
Memos
SOX Year-End Update Testing Memo
This memo defines the process a company uses to update testing of internal controls for Sarbanes-Oxley compliance purpos...
Subscriber Content
Newsletters
COSO 2013: What Have We Learned?
This issue of Board Perspectives: Risk Oversight outlines important lessons for board members to consider as directors e...
Subscriber Content
Risk & Control Matrices - RCMs
Consolidation RCM
This document outlines risks and controls common to the consolidation process in a risk control matrix (RCM) format.
Subscriber Content