Internal Controls

The following 557 items are listed by Content Data.

Memos

Sarbanes-Oxley Testing Strategy Memo

This memo documents a company's high-level testing strategy for Sarbanes-Oxley compliance.
Subscriber Content
Mon, Mar 7, 2016
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
Mon, Feb 29, 2016
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
Mon, Feb 22, 2016
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...
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Mon, Feb 15, 2016
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
Mon, Nov 30, 2015
Risk & Control Matrices - RCMs

Payroll and Benefits RCM

This document outlines risks and controls common to the payroll and benefits process in a risk control matrix (RCM) form...
Subscriber Content
Mon, Oct 26, 2015
Risk & Control Matrices - RCMs

Business Continuity Management RCM

This document outlines risks and controls common to the "business continuity management" process in a risk control matri...
Subscriber Content
Mon, Sep 21, 2015
Audit Programs

Program Changes Audit Work Program

This audit program focuses on auditing program change controls.
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Mon, Aug 17, 2015
Process Flows

P-Card Design Process Flow

This process flow focuses on the procedures associated with the use, maintenance and changes related to p-cards.
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Mon, Aug 3, 2015
Process Flows

Accounts Payable Invoice Unblocking Process Flow

This sample process flow focuses on the accounts payable process when invoices for goods have been blocked.
Subscriber Content
Mon, Jul 13, 2015
Process Flows

Data Conversion Process Flow

Data conversion is the conversion of computer data from one format to another. This process flow details the steps invol...
Subscriber Content
Mon, Jul 6, 2015
Process Flows

Program Authorization Process Flow

Program authorization consists of the steps taken to authorize a project. This process flow sample focuses on the progra...
Subscriber Content
Mon, Jun 29, 2015