The following 164 items are listed by Content Data.
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
Risk & Control Matrices - RCMs
Define IT Strategy and Organization RCM
This document outlines risks and controls common to the “define IT strategy and organization” process in a risk control ...
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
Get insights on SOX year-end testing procedures to validate your internal controls.
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
Audit Programs
Program Changes Audit Work Program
This audit program focuses on auditing program change controls.
Subscriber Content
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
Risk & Control Matrices - RCMs
Deploy and Maintain Solutions RCM
This document outlines risks and controls common to the "deploy and maintain solutions" process in a risk control matrix...
Subscriber Content
Newsletters
Briefing the Board on IT Matters
In this issue of Board Perspectives: Risk Oversight, we outline three contexts for conducting IT briefings with the boar...
Subscriber Content
Newsletters
Top 10 Lessons Learned From Implementing COSO 2013
In this issue of The Bulletin, we share 10 lessons learned from COSO 2013 successful implementations from a variety of s...
Subscriber Content
Process Flows
IT Change Management Process Flow
To regulate information technology (IT) changes from beginning to end, it’s important to have an IT change management pr...
Subscriber Content
Guides
COSO Internal Controls Guide: Integrated Framework
Design and implement your organization’s internal controls with the COSO internal control framework included in this gui...
Subscriber Content