The following 246 items are listed by Content Data.
Memos
Internal Control Audit Instructions Memo
This memo documents instructions for reviewing and testing a company's internal control environment.
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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...
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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...
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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...
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Memos
Entity-Level Controls Memo
This memo outlines a process for reviewing entity-level controls.
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Memos
Process-Level Documentation Requirements Memo
This memo describes the documentation requirements for each in-scope process related to Sarbanes-Oxley Section 404 compl...
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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...
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Memos
Sarbanes-Oxley Testing Strategy Memo
This memo documents a company's high-level testing strategy for Sarbanes-Oxley compliance.
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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 ...
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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...
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Memos
Merger and Integration Memo
This memo outlines a project to document a company’s finance and accounting processes, as well as to identify the system...
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Audit Programs
Access to Programs and Data Audit Work Program
The purpose of this work program—focused on access to programs and data—is to outline the IT general controls to be test...
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