All Tools

Scroll down the page to browse all of our downloadable tools, or select a category below to narrow your view down to a specific tool type.

The following 1440 tools are listed based on Content Data.
Checklists & Questionnaires

Audit Work Paper Quality Review Checklist

This tool provides questions and preparation techniques to consider when reviewing the quality of audit work papers.
Mon, Jun 20, 2022
Methodologies & Models

Inventory Management Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s inventory management process and to assist its progress from the initial/ad-hoc state toward the ...
Subscriber Content
Mon, Jun 20, 2022
Methodologies & Models

Human Resources Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s human resources management process and to assist its progress from the initial/ad-hoc state towar...
Subscriber Content
Mon, Jun 20, 2022
Methodologies & Models

Enterprise Resource Planning Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s ERP management process and to assist its progress from the initial/ad-hoc state toward the optimi...
Subscriber Content
Mon, Jun 20, 2022
Policies & Procedures

Security Awareness Policy

This sample policy is designed to help organizations notify information system users about security policies, guidelines for acceptable use, and business risks or technological hazards.
Mon, Jun 20, 2022
Audit Programs

Order-to-Bill Audit Work Program

This sample work program highlights risks to consider and general steps to take when conducting an order-to-bill audit.
Mon, Jun 6, 2022
Methodologies & Models

Contractor Procurement Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s contractor procurement process and to assist its progress from the initial/ad-hoc state toward th...
Subscriber Content
Mon, Jun 6, 2022
Policies & Procedures

Personnel Security Policy

The purpose of this sample policy is to reduce the risks of human error, theft, fraud or misuse of facilities.
Mon, Jun 6, 2022
Policies & Procedures

Physical and Environmental Security Policy

This sample policy is designed to help organizations prevent unauthorized access, damage and interference to business premises and information.
Mon, Jun 6, 2022
Audit Programs

Network Monitoring and Issue Management Audit Work Program

This work program sample provides best-practice general steps and control procedures for a network monitoring and issue management audit.
Mon, Jun 6, 2022
Audit Programs

Enterprise Risk Planning (ERP) Integration Architecture Audi…

This work program template provides steps organizations can take to perform an enterprise risk planning (ERP) integration architecture audit.
Mon, Jun 6, 2022
Audit Programs

AuditNet Premium Content

Use this page to navigate to AuditNet’s premium content, which is available to all KnowledgeLeader subscribers at no additional cost.
Wed, Jun 1, 2022
Audit Programs

Consumer Credit Lending Audit Work Program

This tool contains two work program samples that highlight general steps an organization should follow with respect to effective consumer credit lending.
Mon, May 30, 2022
Policies & Procedures

Sales Process Policy

This tool contains three sample policies that define the general sales approach to assist in sales personnel’s understanding of promotional frameworks.
Mon, May 30, 2022
Methodologies & Models

Capital Project Management Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s capital project management process and to assist its progress from the initial/ad-hoc state towar...
Subscriber Content
Mon, May 30, 2022
Requests for Proposals - RFPs

Request for Proposal: Sarbanes-Oxley Compliance

This tool contains two sample requests for proposals (RFPs) that can be used by organizations seeking a qualified service provider to implement Sarbanes-Oxley compliance services.
Mon, May 30, 2022
Methodologies & Models

Intellectual Property Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s intellectual property management process and to assist its progress from the initial/ad-hoc state...
Subscriber Content
Mon, May 30, 2022
Memos

Security Access Badges Memo

This sample memo serves as a report of an internal audit function’s high-level assessment of the security access badges process.
Mon, May 30, 2022
Policies & Procedures

Password Security Policy

This tool contains four sample policies that establish a company’s guidelines regarding secure and consistent system passwords.
Mon, May 23, 2022
Benchmarking Tools

Vendor Master File Leading Practices

Organizations can use the leading practices outlined in this tool to measure and improve the vendor master process.
Mon, May 23, 2022
Audit Programs

Configuration Controls Audit Work Program

In this work program sample, we provide general best-practice steps for the configuration controls audit process.
Mon, May 23, 2022
Methodologies & Models

Financial Reporting Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s financial reporting process and to assist its progress from the initial/ad-hoc state toward the o...
Subscriber Content
Mon, May 23, 2022
Methodologies & Models

Application Performance Management Capability Maturity Model…

This capability maturity model can be used to measure the maturity of an organization’s application performance management process and to assist its progress from the initial/ad-hoc sta...
Subscriber Content
Mon, May 23, 2022
Audit Programs

Capital Expenditure Audit Work Program

This tool includes two sample audit programs that provide steps organizations can take to conduct a capital expenditure audit.
Mon, May 16, 2022
Checklists & Questionnaires

Project Management Office (PMO) Questionnaire

The questions included in this tool can be used to evaluate your project management office (PMO) functionality and processes.
Mon, May 16, 2022
Job Descriptions

Chief Risk Officer Job Description

Organizations can use this sample job description as a starting point to fully define the responsibilities and qualifications for a chief risk officer role.
Mon, May 16, 2022
Audit Programs

Expenditure Cycle Audit Work Program

This document provides two sample audit work programs for reviewing the expenditure cycle, with one leveraging computer-assisted auditing techniques (CAATs) in the audit process.
Mon, May 16, 2022
Policies & Procedures

Collections Quality Assurance Policy

This sample policy is designed to help organizations standardize the collection process and identify additional training needs.
Mon, May 16, 2022
Policies & Procedures

Virus Protection Policy

This tool contains four sample policies that define best-practice guidelines and procedures for protecting company computers from viruses and managing virus infestation.
Mon, May 16, 2022
Methodologies & Models

Business Continuity Management Capability Maturity Model (CM…

This capability maturity model can be used to measure the maturity of an organization’s business continuity management process and to assist its progress from the initial/ad-hoc state t...
Subscriber Content
Mon, May 16, 2022
Policies & Procedures

IT Contingency Planning Policy

The purpose of this policy is to ensure that information system resources and business processes are protected against service interruptions by developing, implementing and testing a DR...
Mon, May 16, 2022
Benchmarking Tools

Internal Audit Value Scorecards

This tool contains scorecards that provide various guidelines for managing and measuring the performance of an internal audit function.
Mon, May 16, 2022
Methodologies & Models

Enterprise Security Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s enterprise security process and to assist its progress from the initial/ad-hoc state toward the o...
Subscriber Content
Mon, Mar 21, 2022
Checklists & Questionnaires

Accounts Receivable Internal Controls Questionnaire

The two sample questionnaires in this document can be used to perform a control self-assessment of the accounts receivable function.
Mon, Mar 21, 2022
Checklists & Questionnaires

IT Change Management Process Questionnaire

Use the questions included in this tool to ensure that all changes to IT resources and infrastructure configurations are carried out in a planned and authorized manner.
Mon, Mar 21, 2022
Methodologies & Models

Compliance Risk Management Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s compliance risk management process and to assist its progress from the initial/ad-hoc state towar...
Subscriber Content
Mon, Mar 21, 2022
Policies & Procedures

Cash Policy

This tool contains four sample policies that highlight standards and procedures for identifying and using cash and cash equivalents.
Mon, Mar 21, 2022
Policies & Procedures

Internet Usage Policy

This tool includes four sample policies that define a company’s guidelines and procedures related to employee use of the internet.
Mon, Mar 21, 2022
Benchmarking Tools

Internal Audit Department Key Performance Indicators (KPIs)

This tool includes three sample documents that provide guidance internal audit and management can use to evaluate their performance measurements.
Mon, Mar 21, 2022
Memos

Sarbanes-Oxley (SOX) Project Approach Memo

This tool contains two sample memos that serve as a report of an internal audit function’s high-level assessment of the SOX compliance project process.
Mon, Mar 21, 2022
Policies & Procedures

Corporate Aircraft Policy

This tool contains two policy samples that outline administrative and accounting procedures organizations should follow when using corporate aircrafts
Mon, Mar 14, 2022
Policies & Procedures

Tax Accounting Policy

This tool contains two sample policies that establish uniform procedures for recording and filing U.S. taxes for a company.
Mon, Mar 14, 2022
Audit Programs

External Financial Reporting Audit Work Program

This audit program can be used by organizations to evaluate the operating effectiveness of internal controls associated with the external financial reporting process.
Mon, Mar 14, 2022
Methodologies & Models

Employee Labor/Management Relations Capability Maturity Mode…

This capability maturity model can be used to measure the maturity of an organization’s employee labor/management relations process and to assist its progress from the initial/ad-hoc st...
Subscriber Content
Mon, Mar 14, 2022
Checklists & Questionnaires

Inventory Management Questionnaire

The questions provided in this sample can be used to assess and identify gaps in your inventory management process.
Mon, Mar 14, 2022
Policies & Procedures

Employee Termination Policy

This sample policy contains guidelines and procedures organizations should follow during the employee termination process.
Mon, Mar 14, 2022
Requests for Proposals - RFPs

Request for Proposal: Establishing an Internal Audit Functio…

This tool contains two sample requests for proposals (RFPs) that can be used by organizations seeking a qualified service provider to establish an internal audit function.
Mon, Mar 7, 2022
Checklists & Questionnaires

Tax Process Questionnaire

The two sample questionnaires in this document focus on an organization’s tax process, including corporate income taxes, payroll taxes and business taxes.
Mon, Mar 7, 2022
Guides

Ethics Program Guide

This tool contains two sample guides that can be used by auditors to implement an effective ethics program.
Mon, Mar 7, 2022
Memos

Staff Success Sharing Plan Memo

This sample memo serves as a report of an internal audit function’s high-level assessment of the company’s staff success sharing plan process.
Mon, Mar 7, 2022
Policies & Procedures

Cash and Cash Equivalents Policy

The purpose of this policy is to establish uniform policies for cash and cash equivalents for companies that preserve principal and meet liquidity needs.
Mon, Mar 7, 2022
Risk & Control Matrices - RCMs

Manage Data Center Operations: Metadata Management RCM

This document outlines risks and controls common to metadata management in a risk control matrix (RCM) format.
Subscriber Content
Mon, Feb 28, 2022
Process Flows

Pay Change Process Flow

This process flow can be used as a general guide to understand and review the steps in an organization’s pay change/increase process.
Mon, Feb 28, 2022
Guides

Achieving a Robust Data Analytics Program Guide

This tool contains two sample guidance documents that can be used for measuring and improving an organization’s data analytics program.
Mon, Feb 28, 2022
Audit Programs

Human Resources Review Audit Work Program

Organizations can use the samples included in this audit work program to measure and improve the effectiveness of their human resources process.
Mon, Feb 28, 2022
Audit Programs

Entity-Level Controls Audit Work Program

This tool includes two sample audit programs that provide steps organizations can take to perform an entity-level controls audit.
Mon, Feb 28, 2022
Audit Programs

Payment Card Industry Audit Work Program

The general steps included in this work program sample can be used by organizations to examine the security of their credit card processing systems.
Mon, Feb 28, 2022
Methodologies & Models

Contract Management Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s contract management process and to assist its progress from the initial/ad-hoc state toward the o...
Subscriber Content
Mon, Feb 28, 2022
Audit Programs

Control Environment Audit Work Program

This audit work program focuses on the control environment component of the COSO Framework.
Wed, Feb 23, 2022
Checklists & Questionnaires

Control Self-Assessment: Property Management Accounting Ques…

This sample provides points to consider during a preliminary control assessment for property management accounting functions.
Wed, Feb 23, 2022
Checklists & Questionnaires

Control Self-Assessment Questionnaire

The two self-assessment questionnaire samples in this document can be used to design, adhere to and monitor a company’s significant operating and financial controls.
Mon, Feb 21, 2022
Job Descriptions

Project Controls Manager Job Description

This job description sample summarizes the responsibilities, key selection criteria and general information for the role of the project controls manager.
Mon, Feb 21, 2022
Memos

Expense Report Policy Violation Memo

This sample memo serves as a report of an internal audit function’s high-level assessment of the company’s expense report process.
Mon, Feb 21, 2022
Methodologies & Models

Change Management Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s change management process and to assist its progress from the initial/ad-hoc state toward the opt...
Subscriber Content
Mon, Feb 21, 2022
Methodologies & Models

Community Relations Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s community relations process and to assist its progress from the initial/ad-hoc state toward the o...
Subscriber Content
Mon, Feb 21, 2022
Policies & Procedures

Third-Party Management Oversight Policy

This sample policy is designed to help mortgage companies manage a successful control framework to achieve compliance and adherence with applicable laws.
Mon, Feb 21, 2022
Process Flows

Recruitment Process Flow

This sample process flow can be used as a general guide to understand and review the steps in an organization’s recruitment process.
Mon, Feb 21, 2022
Policies & Procedures

IT Equipment and Information Control Policy

This policy sample establishes guidelines and procedures common to effective company equipment and system information protection.
Subscriber Content
Mon, Dec 20, 2021
Benchmarking Tools

Process Accounts Receivable, Credit and Collections Key Perf…

This benchmarking tool contains key performance measures an organization should consider when processing accounts receivable, credit and collections.
Subscriber Content
Mon, Dec 20, 2021
Checklists & Questionnaires

Business Continuity IT Process Questionnaire

This tool contains two IT questionnaire samples that can be used to assess an organization’s business continuity planning strategy.
Subscriber Content
Mon, Dec 20, 2021
Methodologies & Models

Access Controls Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s access controls process and to assist its progress from the initial/ad-hoc state toward the optim...
Subscriber Content
Mon, Dec 20, 2021
Risk & Control Matrices - RCMs

Manage Data Center Operations: Reference and Master Data Man…

This document outlines risks and controls common to reference and master data management in a risk control matrix (RCM) format.
Subscriber Content
Mon, Dec 20, 2021
Benchmarking Tools

​Customer Service Risk Key Performance Indicators (KPIs)

The questions and leading practices included in this tool can be used to assess and improve a company's customer service process.
Subscriber Content
Mon, Dec 20, 2021
Methodologies & Models

Identity Access Management Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s business continuity management process and to assist its progress from the initial/ad-hoc state t...
Subscriber Content
Mon, Dec 13, 2021
Policies & Procedures

Systems Audit Logging and Monitoring Policy

This sample policy is designed to help organizations define and comply with system audit logging and monitoring requirements.
Subscriber Content
Mon, Dec 13, 2021
Memos

Treasury Operations Scoping Memo

The purpose of this sample memo is to outline the scope, objectives, planned work and general timing of a treasury operations audit.
Subscriber Content
Mon, Dec 13, 2021
Benchmarking Tools

Transaction Authority Risk Key Performance Indicators (KPIs)

This tool contains performance measures and questions an organization can use to enforce and ensure the validity of transactions.
Subscriber Content
Mon, Dec 13, 2021
Benchmarking Tools

Organizational Alignment Risk Key Performance Indicators (KP…

The questions and leading practices provided in this tool can be applied to evaluate and improve an organization’s structure.
Subscriber Content
Mon, Dec 13, 2021
Checklists & Questionnaires

Integrating Section 404 and Section 302 Compliance Questionn…

This tool contains two sample questionnaires that can be used by management and board members to achieve a sustainable internal control structure.
Subscriber Content
Mon, Dec 6, 2021
Audit Programs

Enterprise Resource Planning (ERP) Post-Implementation Revie…

This audit program sample provides best-practice general steps for an enterprise resource planning post-implementation review audit.
Subscriber Content
Mon, Dec 6, 2021
Risk & Control Matrices - RCMs

Manage Data Center Operations: Data Warehouse and Business I…

This document outlines risks and controls common to data warehouse and business intelligence management in a risk control matrix (RCM) format.
Subscriber Content
Mon, Dec 6, 2021
Checklists & Questionnaires

Corporate Governance Compliance Questionnaire

The two sample questionnaires in this document focus on what boards and management should do as they work to improve corporate governance.
Subscriber Content
Mon, Nov 29, 2021
Checklists & Questionnaires

Disclosure Committee Questionnaire

Use the questions included in this tool to ensure that all necessary quarterly financial reporting disclosures are addressed and that any changes to these disclosures are explained by m...
Subscriber Content
Mon, Nov 29, 2021
Checklists & Questionnaires

Enterprise Risk Assessment Process Questionnaire

The questions provided in this sample can be used to analyze and enhance your enterprise risk assessment strategy.
Subscriber Content
Mon, Nov 29, 2021
Checklists & Questionnaires

Sales Planning and Forecasting Process Questionnaire

This sample questionnaire can be used by auditors to assess and improve the site planning and forecasting process.
Subscriber Content
Mon, Nov 29, 2021
Guides

IT Security Awareness and Training Program Guide

We've designed this guide to help companies implement and strengthen security training and awareness.
Subscriber Content
Mon, Nov 29, 2021
Audit Programs

Corporate Actions Audit Work Program

In this work program sample, we highlight general best-practice steps for the capital raise audit process.
Subscriber Content
Mon, Nov 29, 2021
Guides

Third-Party Contract Audit Guide

In this guide, we outline the risks and key recommendations associated with the contract management process.
Subscriber Content
Mon, Nov 15, 2021
Checklists & Questionnaires

Monthly Financial Close Process Checklist

This tool contains two sample checklists that can be used to determine the extent to which various best business practices are being followed during the month-end close.
Subscriber Content
Mon, Nov 15, 2021
Benchmarking Tools

Transportation Risk Key Performance Indicators (KPIs)

This benchmarking tool is designed to help an organization improve its transportation function and assess performance on more than 30 measures of cost, quality, time and productivity.
Subscriber Content
Mon, Nov 15, 2021
Audit Programs

Capital Raise Audit Work Program

In this work program sample, we highlight general best-practice steps for the capital raise audit process.
Subscriber Content
Mon, Nov 15, 2021
Audit Programs

Fixed Assets and Property Audit Work Program

In this work program sample, we provide general steps organizations can take when conducting a property and fixed assets audit.
Subscriber Content
Mon, Nov 8, 2021
Audit Programs

Restaurant Site Review Audit Work Program

The general best-practice steps included in this tool can be applied to review a number of functions at a restaurant site.
Subscriber Content
Mon, Nov 8, 2021
Audit Programs

Application Security Review and Testing Audit Work Program

This tool includes two sample audit programs that provide steps organizations can take to facilitate an application security review and testing audit.
Subscriber Content
Mon, Nov 8, 2021
Checklists & Questionnaires

Site Planning and Review Checklist

This sample checklist serves as a working document that can be used by auditors to determine whether all site visit tasks are completed.
Subscriber Content
Mon, Nov 8, 2021
Methodologies & Models

Internal Controls Over Financial Reporting Compliance Capabi…

This capability maturity model can be used to measure the maturity of an organization’s compliance with internal controls over financial reporting and to assist its progress from the in...
Subscriber Content
Mon, Nov 8, 2021
Policies & Procedures

Separation of Duties Policy

In this sample policy, we outline the standards for applying separation of duties to protect a company’s information assets.
Subscriber Content
Mon, Nov 1, 2021
Policies & Procedures

Invoice Approval Policy

This policy sample contains guidelines and procedures employees should follow when using invoice approval forms.
Subscriber Content
Mon, Nov 1, 2021
Benchmarking Tools

Human Resources Risk Key Performance Indicators (KPIs)

The leading practices included in this tool can be applied to manage the online recruiting risks of an organization’s human resources function.
Subscriber Content
Mon, Nov 1, 2021
Guides

Risk Culture Guide

This guide provides auditors with a comprehensive breakdown of the enterprise risk management (ERM) process and risk culture, including definitions, best practices, considerations, obje...
Subscriber Content
Mon, Nov 1, 2021
Audit Programs

Network Infrastructure Audit Work Program

This document contains three sample work programs that can be used by organizations for conducting an IT network infrastructure audit.
Subscriber Content
Mon, Nov 1, 2021
Checklists & Questionnaires

Business Continuity Compliance Questionnaire

This tool contains compliance-based questions to consider for evaluating the business continuity management process.
Subscriber Content
Mon, Oct 25, 2021
Guides

Risk Management Concepts Guide

This guide can be used by auditors looking to better understand risk management processes and best practices.
Subscriber Content
Mon, Oct 25, 2021
Policies & Procedures

Telecommunication Usage Policy

This sample policy defines guidelines and procedures organizations should follow when using telecommunications systems.
Subscriber Content
Mon, Oct 25, 2021
Benchmarking Tools

Human Resources Leading Practices

The leading practices included in this tool can be applied to improve an organization’s human resources function.
Subscriber Content
Mon, Oct 25, 2021
Benchmarking Tools

Customer Fraud Risk Key Performance Indicators (KPIs)

This tool includes key performance indicators and questions an organization should use to evaluate its customer fraud process.
Subscriber Content
Mon, Oct 25, 2021
Audit Programs

Data Conversion Audit Work Program

This tool contains two sample audit programs that provide steps organizations can take to perform a data conversion audit.
Subscriber Content
Mon, Oct 25, 2021
Guides

Risk Assessment Guide

This tool contains two guides that can be used by auditors to understand and improve their risk assessment process.
Subscriber Content
Mon, Oct 18, 2021
Guides

Sarbanes-Oxley Compliance and Disclosure Timeline Guide

This sample document can be used as a general guide to help companies comply with the Sarbanes-Oxley Act of 2002 pursuant to a public debt offering.
Subscriber Content
Mon, Oct 18, 2021
Guides

Common Fraud Scenarios Guide

This tool contains three guides that can be used by auditors to identify and mitigate common fraud schemes.
Subscriber Content
Mon, Oct 18, 2021
Charters

Disclosure Committee Charter

This document provides two examples of guidelines for creating a disclosure committee charter.
Subscriber Content
Mon, Oct 18, 2021
Policies & Procedures

Third-Party Access and Usage Policy

This sample policy is designed to help organizations determine whether combined third-party and company systems meet or exceed all security requirements.
Subscriber Content
Mon, Oct 18, 2021
Policies & Procedures

IT Risk Assessment Policy

The objective of this policy is to provide a standardized approach and operating instructions for the execution of a company’s IT risk assessment.
Subscriber Content
Mon, Oct 18, 2021
Benchmarking Tools

Close-the-Books Key Performance Indicators (KPIs)

Organizations can use the leading practices included in this tool to measure and improve their close-the-books process.
Subscriber Content
Mon, Oct 18, 2021
Policies & Procedures

Vendor Risk Management Policy

This sample policy contains guidelines and procedures employees should follow when overseeing third-party entities.
Subscriber Content
Mon, Oct 4, 2021
Benchmarking Tools

Budgeting Leading Practices

This tool provides a systematic process and the best-practice elements for managing an organization’s budgeting function.
Subscriber Content
Mon, Oct 4, 2021
Benchmarking Tools

IT Change Management Leading Practices

This tool features leading practices that can be used to evaluate and improve an organization’s IT infrastructure.
Subscriber Content
Mon, Oct 4, 2021
Benchmarking Tools

Currency Risk Key Performance Indicators (KPIs)

This tool outlines leading practices and questions that can be used by organizations to identify and assess the impact of currency risk.
Subscriber Content
Mon, Oct 4, 2021
Benchmarking Tools

Manage Mergers and Acquisitions Key Performance Indicators (…

This tool contains key performance measures an organization should consider when achieving its merger or acquisition goals.
Subscriber Content
Mon, Oct 4, 2021
Guides

Internal Audit Contributing to the Success of Enterprise Ris…

In this tool, we’ve compiled a guide that defines internal audit’s role and the keys to success related to an organization’s enterprise risk management process.
Subscriber Content
Mon, Oct 4, 2021
Audit Programs

Security Management Audit Work Program

This tool contains two sample work programs that provide general steps organizations can take when conducting a security management audit.
Subscriber Content
Mon, Oct 4, 2021
Guides

Enterprise Risk Management Guide: Identifying and Understand…

In this tool, we’ve included a guide that provides leading practices related to improving an organization’s enterprise risk management program.
Subscriber Content
Mon, Sep 27, 2021
Checklists & Questionnaires

Capital Expenditure and Fixed Asset Process Questionnaire

This tool contains questions that can be used by auditors to evaluate an organization’s capital expenditures and fixed asset process.
Subscriber Content
Mon, Sep 27, 2021
Policies & Procedures

Account Reconciliation Policy

This tool contains multiple sample policies that establish procedures and guidelines organizations can use during their account reconciliation process.
Subscriber Content
Mon, Sep 27, 2021
Benchmarking Tools

Pricing Risk Key Performance Indicators (KPIs)

This document includes leading practices and questions an organization should consider when developing its pricing strategies.
Subscriber Content
Mon, Sep 27, 2021
Benchmarking Tools

Financial Instrument Risk Key Performance Indicators (KPIs)

This tool contains business risks and questions organizations should address when handling their financial instruments.
Subscriber Content
Mon, Sep 27, 2021
Risk & Control Matrices - RCMs

Manage Security and Privacy: Manage Security Configurations…

This document outlines risks and controls common to managing security configurations during the security and privacy management process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Sep 27, 2021
Charters

Corporate Audit Department Charter

This tool contains six sample charters that outline the mission statement, objectives, responsibilities and services of a company's corporate audit department.
Subscriber Content
Mon, Sep 20, 2021
Guides

Auditing the Enterprise Risk Management (ERM) Process Guide

In this tool, we’ve compiled a guide that includes a systematic, disciplined approach to evaluating and improving the effectiveness of a company’s risk management, control and governanc...
Subscriber Content
Mon, Sep 20, 2021
Guides

Sarbanes-Oxley Compliance Committee Structure Guide

This guide discusses the duties, composition, structure and interrelationships of the disclosure committee that needs to be formed to facilitate SOX compliance.
Subscriber Content
Mon, Sep 20, 2021
Policies & Procedures

Data Backup and Retention Policy

This tool contains three sample policies that highlight guidelines and procedures common to recognizing and retaining data.
Subscriber Content
Mon, Sep 20, 2021
Benchmarking Tools

Agile Audit Leading Practices

This tool provides agile methodologies and leading practices an organization should use to measure and enhance its internal audit capabilities.
Subscriber Content
Mon, Sep 20, 2021
Benchmarking Tools

Collateral Risk Key Performance Indicators (KPIs)

This tool defines collateral risk, shares leading practices to mitigate collateral risk and provides questions to consider.
Subscriber Content
Mon, Sep 20, 2021
Benchmarking Tools

Settlement Risk Key Performance Indicators (KPIs)

This tool discusses the meaning of settlement risk, outlines business risks related to settlement, and shares performance measures and questions to consider.
Subscriber Content
Mon, Sep 20, 2021
Policies & Procedures

Information Security Management System Policy

This policy establishes the scope of a company's information security management system and characterizes the interfaces of its environment in terms of processes and technical infrastru...
Subscriber Content
Mon, Sep 13, 2021
Policies & Procedures

IT Personnel Security Policy

The objective of this policy is to define the security standards that must be applied in regard to personnel.
Subscriber Content
Mon, Sep 13, 2021
Benchmarking Tools

Fraud Indicators: Financial Performance Key Performance Indi…

This tool contains fraud indicators and leading practices companies should consider when evaluating their financial performance.
Subscriber Content
Mon, Sep 13, 2021
Benchmarking Tools

Audit Committee Responsibilities and Key Performance Indicat…

This tool contains leading practices and key performance indicators organizations should use for the audit committee's role.
Subscriber Content
Mon, Sep 13, 2021
Policies & Procedures

Intercompany Accounting Policy

This tool contains three sample policies that outline guidelines and procedures related to an organization’s intercompany transactions process.
Subscriber Content
Mon, Sep 6, 2021
Policies & Procedures

Customer Credit Policy

This tool includes two sample policies that provide guidelines for establishing customer credit limits, the credit hold and release process, and the ongoing credit review of customer ac...
Subscriber Content
Mon, Sep 6, 2021
Policies & Procedures

Physical Security Standard Policy

The purpose of this policy is to create and maintain a physically secure environment that protects company property and information from unauthorized access.
Subscriber Content
Mon, Sep 6, 2021
Checklists & Questionnaires

Complaint Reporting Process Questionnaire

This questionnaire focuses on issues that audit committees and management should consider as they collaborate to comply with the SECs rules pursuant to Section 301 of the Sarbanes-Oxley...
Subscriber Content
Mon, Sep 6, 2021
Benchmarking Tools

Enterprise Security Key Performance Indicators (KPIs)

The purpose of this tool is to encourage dialog and help an organization assess the state of its network security. Areas included in this review include security policies and procedures...
Subscriber Content
Mon, Sep 6, 2021
Checklists & Questionnaires

Sarbanes-Oxley Process Walkthrough Questionnaire

The purpose of this template is to provide guidance to business units in the performance of walkthroughs associated with Sarbanes-Oxley Act compliance requirements.
Subscriber Content
Mon, Aug 30, 2021
Benchmarking Tools

Audit Data Analytics Leading Practices

Organizations can use the leading practices included in this tool to build their internal audit function’s analytics program and utilize analytics more meaningfully.
Subscriber Content
Mon, Aug 30, 2021
Benchmarking Tools

Manage Capital Planning Key Performance Indicators (KPIs)

This document includes key performance measures an organization can use to improve its capital planning process.
Subscriber Content
Mon, Aug 30, 2021
Guides

Strategy Assessment Guide

In this tool, we’ve compiled a guide that outlines the key recommendations and processes related to an organization’s strategic planning process.
Subscriber Content
Mon, Aug 30, 2021
Policies & Procedures

Earnings Per Share Policy

This tool contains two policy samples that can be used by organizations to establish uniform policies for the calculation of basic and diluted earnings per share.
Subscriber Content
Mon, Aug 30, 2021
Checklists & Questionnaires

Sarbanes-Oxley Compliance and Reporting Strategy Questionnai…

This tool outlines questions to consider when preparing an organization’s Sarbanes-Oxley (SOX) compliance and reporting strategies.
Subscriber Content
Mon, Aug 30, 2021
Benchmarking Tools

Purchase-to-Payment Leading Practices

This tool features a number of leading practices for the purchase-to-payment process.
Subscriber Content
Mon, Aug 30, 2021
Requests for Proposals - RFPs

Request for Proposal: Sarbanes-Oxley Section 404 Implementat…

This request for proposal (RFP) sample can be used by organizations seeking a qualified service provider to implement a Sarbanes-Oxley Section 404 compliance function.
Subscriber Content
Mon, Aug 23, 2021
Audit Programs

Application Audit Work Program

This tool includes three audit program samples that can be used by organizations to evaluate and improve business unit application controls.
Subscriber Content
Mon, Aug 23, 2021
Benchmarking Tools

Sales Compensation Leading Practices

This tool features several leading practices to assist with evaluating and improving an organization’s sales compensation process.
Subscriber Content
Mon, Aug 23, 2021
Benchmarking Tools

Managing Financial Risks Leading Practices

This tool features several leading practices to assist with measuring and improving an organization’s financial risk management process.
Subscriber Content
Mon, Aug 23, 2021
Benchmarking Tools

Payroll and HR Leading Practices

This tool features a number of leading practices to assist with payroll and HR process improvement.
Subscriber Content
Mon, Aug 23, 2021
Benchmarking Tools

Cash Receipts and Collections Leading Practices

This sample checklist can be used to determine the extent to which various best business practices are being followed in the areas of collections and cash applications.
Subscriber Content
Mon, Aug 23, 2021
Methodologies & Models

Anti-Money Laundering Capability Maturity Model (CMM)

This tool defines the capability maturity indicators for the anti-money laundering process, from the initial stage through the optimized stage.
Subscriber Content
Mon, Aug 16, 2021
Audit Reports

Purchase-to-Payment Review Audit Report

This document contains three sample audit reports that can be used by auditors to learn how other organizations conducted a purchase-to-payment audit.
Subscriber Content
Mon, Aug 16, 2021
Policies & Procedures

Document Retention Program Policy

In this document, we provide two sample policies that establish definitions, guidelines and procedures an organization should follow during the document retention process.
Subscriber Content
Mon, Aug 16, 2021
Benchmarking Tools

Business Continuity Management Leading Practices

Organizations can use the leading practices outlined in this tool to measure and improve the business continuity management process.
Subscriber Content
Mon, Aug 16, 2021
Job Descriptions

Chief Audit Executive Job Description

For organizations looking to hire a chief audit executive, this sample job description provides a solid starting point for defining the responsibilities and qualifications of the role.
Subscriber Content
Mon, Aug 16, 2021
Benchmarking Tools

Incentive Compensation Leading Practices

This tool contains a number of leading practices to assist with evaluating and enhancing an organization's incentive compensation process.
Subscriber Content
Mon, Aug 16, 2021
Benchmarking Tools

Warranty and Field Services Leading Practices

This tool features several leading practices to assist with warranty and field services process improvement.
Subscriber Content
Mon, Aug 9, 2021
Benchmarking Tools

Cash Flow Management Leading Practices

This tool features several leading practices to assist with measuring and improving an organization’s cash flow management process.
Subscriber Content
Mon, Aug 9, 2021
Audit Reports

Enterprise Resource Planning Upgrade Audit Report

Auditors can use this audit report template for conducting and documenting the results of an enterprise resource planning upgrade audit.
Subscriber Content
Mon, Aug 9, 2021
Guides

Project Management Office Governance Guide

This document provides a guide to understanding and standardizing the objectives, structure and operating principles of a PMO governance committee.
Subscriber Content
Mon, Aug 9, 2021
Audit Programs

Enterprise Resource Planning Security Audit Work Program

In this work program sample, we list general best-practice steps for the enterprise resource planning security process.
Subscriber Content
Mon, Aug 9, 2021
Benchmarking Tools

Accounts Receivable, Credit and Collections Leading Practice…

This tool features several leading practices to assist with measuring and improving an organization’s accounts receivable, credit and collections process.
Subscriber Content
Mon, Aug 2, 2021
Benchmarking Tools

Data Analytics by Business Process

This tool lists sample data analytics that can be run for common business processes, including procure-to-pay, order-to-cash, human resources, inventory and finance.
Subscriber Content
Mon, Aug 2, 2021
Benchmarking Tools

Manage Relations With the Board of Directors Key Performance…

This tool includes several leading practices that can be used as a starting point for discussions about maintaining relations with the board of directors.
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Mon, Aug 2, 2021
Charters

Quality Assurance Function Charter

This sample establishes guidelines and responsibilities for creating a quality assurance function charter.
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Mon, Aug 2, 2021
Checklists & Questionnaires

Sarbanes-Oxley Policy Evaluation Checklist

This tool provides points to consider when conducting an organization’s Sarbanes-Oxley (SOX) policy evaluation.
Subscriber Content
Mon, Aug 2, 2021
Checklists & Questionnaires

Segregation of Duties Questionnaire

This tool contains 14 sample questionnaires auditors can use to ensure proper segregation of duties for a variety of processes.
Subscriber Content
Mon, Aug 2, 2021
Policies & Procedures

Enterprise Incident Response Policy

This tool contains two sample policies that can be used by auditors to develop a consistent process for responding to and recovering from security incidents.
Subscriber Content
Mon, Aug 2, 2021
Benchmarking Tools

Privacy Program Leading Practices

This tool features several leading practices to consider when establishing a privacy program.
Subscriber Content
Mon, Jul 26, 2021
Checklists & Questionnaires

Tax Compliance Process Internal Control Questionnaire

This sample questionnaire can be used to assess the internal controls related to a company’s tax compliance process.
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Mon, Jul 26, 2021
Audit Programs

Firewall Audit Work Program

This tool contains three sample work programs that provide general steps organizations can use for conducting a firewall audit.
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Mon, Jul 26, 2021
Checklists & Questionnaires

Preliminary Controls Self-Assessment Questionnaire

This document includes eleven sample questionnaires that internal audit can use to evaluate management's view of the organization’s internal control environment.
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Mon, Jul 26, 2021
Audit Programs

System Pre-Implementation Audit Work Program

This tool contains three sample work programs that highlight general steps organizations should follow when executing a pre-implementation review audit.
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Mon, Jul 26, 2021
Charters

HR and Compensation Committee Charter

This sample establishes guidelines for creating an HR and compensation committee charter.
Subscriber Content
Mon, Jul 19, 2021
Charters

Project Management Charter Template

This sample document provides guidelines for creating an organization's project management charter.
Subscriber Content
Mon, Jul 19, 2021
Checklists & Questionnaires

​Sarbanes-Oxley Testing Documentation Questionnaire

This tool includes questions to consider when documenting Sarbanes-Oxley (SOX) testing procedures, results and recommendations.
Subscriber Content
Mon, Jul 19, 2021
Policies & Procedures

Chart of Accounts Policy

The three sample policies included in this tool establish standards for governing the handling of all of an organization’s financial transactions.
Subscriber Content
Mon, Jul 19, 2021
Policies & Procedures

Access Management Policy

This tool contains three sample policies that define procedures for ensuring that access to all systems and applications is properly approved and monitored.
Subscriber Content
Mon, Jul 19, 2021
Charters

IT Change Advisory Board Charter

This sample provides key roles and responsibilities for creating an IT change advisory board charter.
Subscriber Content
Mon, Jul 5, 2021
Charters

Business Continuity Program Charter

This sample establishes guidelines for developing a business continuity program charter.
Subscriber Content
Mon, Jul 5, 2021
Charters

Risk Management Oversight Committee Charter

This sample outlines responsibilities and duties for establishing a risk management oversight committee charter.
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Mon, Jul 5, 2021
Checklists & Questionnaires

Root Cause Analysis Questionnaire

This questionnaire can be used by organizations as a starting point for sourcing the root causes of problems or risks.
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Mon, Jul 5, 2021
Policies & Procedures

Network Access Control Devices Policy

The purpose of this sample policy is to ensure that all company network devices and firewalls are properly identified and configured.
Subscriber Content
Mon, Jul 5, 2021
Audit Programs

Vulnerability Assessment Audit Work Program

This audit program sample offers best-practice general steps for a vulnerability assessment audit, including key objectives/control questions and their results.
Subscriber Content
Mon, Jul 5, 2021
Charters

Emergency Executive Committee Charter

This sample provides guidelines and responsibilities for creating an emergency executive committee charter (EEC).
Subscriber Content
Mon, Jun 28, 2021
Charters

Board of Directors Authorization Charter

This sample establishes guidelines and responsibilities for developing a board of directors authorization charter.
Subscriber Content
Mon, Jun 28, 2021
Job Descriptions

Project Controls Group Master Scheduler Job Description

This description summarizes the responsibilities and qualifications for the project controls group master scheduler role.
Subscriber Content
Mon, Jun 28, 2021
Guides

Data Analytics and Audit Coverage Guide

This document includes two sample guides that can be used for understanding and leveraging an organization’s data analytics process.
Subscriber Content
Mon, Jun 28, 2021
Audit Programs

Time and Labor System Post-Implementation Audit Work Program

This work program sample can be used by organizations to measure the infrastructure for an implemented time and labor system or application.
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Mon, Jun 28, 2021
Job Descriptions

Chief Information Officer (CIO) Job Description

This job description sample summarizes the responsibilities, key selection criteria and general information for the role of the chief information officer.
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Mon, Jun 21, 2021
Job Descriptions

Vice President, Internal Audit Job Description

This sample job description outlines the responsibilities, key selection criteria and general information for the role of the vice president of internal audit.
Subscriber Content
Mon, Jun 21, 2021
Policies & Procedures

Foreign Currency Policy

The purpose of this policy is to establish uniform policies for recording foreign currency transactions and translations.
Subscriber Content
Mon, Jun 21, 2021
Audit Programs

Treasury Security Review Audit Work Program

In this work program sample, we provide general best-practice steps for the treasury security review audit process.
Subscriber Content
Mon, Jun 21, 2021
Audit Programs

System Post-Implementation Audit Work Program

This tool contains two sample audit programs designed to assess the usage, supporting information technology processes and infrastructure for an implemented system or application.
Subscriber Content
Mon, Jun 21, 2021
Job Descriptions

Sarbanes-Oxley (SOX) Coordinator Job Description

This job description sample outlines the responsibilities, key selection criteria and general information for the role of the Sarbanes-Oxley coordinator.
Subscriber Content
Mon, Jun 14, 2021
Job Descriptions

Chief Credit Officer Job Description

This job description sample outlines the responsibilities, key selection criteria and general information for the role of the chief credit officer.
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Mon, Jun 14, 2021
Policies & Procedures

Encryption Key Policy

This tool contains two sample policies that establish guidelines for use of encryption to secure company information assets and applications.
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Mon, Jun 14, 2021
Audit Programs

Intranet Audit Work Program

This work program sample highlights general steps an organization should follow when performing an intranet audit.
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Mon, Jun 14, 2021
Benchmarking Tools

Process Alignment Risk Key Performance Indicators (KPIs)

This tool includes key performance indicators and questions an organization should use to organize and perform process alignment.
Subscriber Content
Mon, Jun 7, 2021
Job Descriptions

Vice President, Internal Audit/Chief Audit Executive Job Des…

This sample job description summarizes the responsibilities, key selection criteria and general information for the role of the vice president of internal audit.
Subscriber Content
Mon, Jun 7, 2021
Job Descriptions

Director of IT Job Description

This job description sample outlines the responsibilities, key selection criteria and general information for the role of the director of IT.
Subscriber Content
Mon, Jun 7, 2021
Audit Programs

Security Audit Work Program

Organizations can use this audit work program sample to assess the effectiveness of risk management processes and the risk levels related to their security measures.
Subscriber Content
Mon, Jun 7, 2021
Audit Programs

Privacy Audit Work Program

This sample work program highlights risks to consider and general steps to take when facilitating a privacy audit.
Subscriber Content
Mon, Jun 7, 2021
Job Descriptions

Senior Internal Auditor Job Description

This senior internal auditor job description sample outlines the responsibilities, key selection criteria and general information for the role.
Subscriber Content
Mon, May 31, 2021
Benchmarking Tools

Opportunity Cost Risk Key Performance Indicators (KPIs)

This benchmarking tool outlines the business risks of opportunity cost and shares the root causes and performance measures related to opportunity cost risk.
Subscriber Content
Mon, May 31, 2021
Benchmarking Tools

Affiliations Risk Key Performance Indicators (KPIs)

This benchmarking tool lists business risks related to affiliations, shares management practices and performance measures, and provides risk evaluation questions.
Subscriber Content
Mon, May 31, 2021
Job Descriptions

Vice President, Corporate Audit Job Description

This job description outlines the responsibilities and qualifications for the vice president, corporate audit role. This position reports to the senior vice president, corporate audit o...
Subscriber Content
Mon, May 31, 2021
Guides

Guide to Implementing a Self-Assessment Program

In this tool, we’ve included two guides that outline the best-practice elements and processes related to developing and maintaining a self-assessment program.
Subscriber Content
Mon, May 31, 2021
Job Descriptions

Director of IT Project Management Job Description

This sample job description summarizes the responsibilities, key selection criteria and general information for the role of the director of IT project management.
Subscriber Content
Mon, May 24, 2021
Guides

Self-Assessment Survey Design Guide

This document provides guidance for organizations preparing and designing a self-assessment survey.
Subscriber Content
Mon, May 24, 2021
Policies & Procedures

Firewall Administration Policy

The purpose of this document is to establish procedures and requirements to ensure the appropriate protection and continuous operation of a company’s firewall infrastructure.
Subscriber Content
Mon, May 24, 2021
Benchmarking Tools

Data Integrity Risk Key Performance Indicators (KPIs)

This tool contains key performance indicators and questions an organization can use to manage its data integrity process.
Subscriber Content
Mon, May 10, 2021
Job Descriptions

Senior Director of Internal Audit Job Description

This job description sample outlines the responsibilities, key selection criteria and general information for the role of the senior director of internal audit.
Subscriber Content
Mon, May 10, 2021
Benchmarking Tools

External Financial Information Key Performance Indicators (K…

This tool focuses on the key objectives for providing external financial information, the outcome measures associated with each objective, and the activity measures that drive each outc...
Subscriber Content
Mon, May 10, 2021
Guides

Self-Assessment Value Proposition Guide

This tool contains three guides that describe the four common elements needed in all self-assessment meetings and explain how they can be combined to create an effective meeting agenda.
Subscriber Content
Mon, May 10, 2021
Policies & Procedures

Financial Close Policy: Capital Project Procedures

This sample policy highlights capital project procedures organizations should follow during the financial close process.
Subscriber Content
Mon, May 3, 2021
Job Descriptions

Vice President, Chief Compliance Officer (CCO) Job Descripti…

This sample job description notes the responsibilities, key selection criteria and general information for the role of the chief compliance officer.
Subscriber Content
Mon, May 3, 2021
Guides

Risk Assessment Facilitation Guide

This tool contains three guidance documents that can be used by auditors to facilitate a risk assessment workshop.
Subscriber Content
Mon, May 3, 2021
Benchmarking Tools

Project Management Risk Key Performance Indicators (KPIs)

This tool contains leading practices and questions companies should consider when creating their project management strategies.
Subscriber Content
Mon, May 3, 2021
Benchmarking Tools

Records Management Risk Key Performance Indicators (KPIs)

This tool contains key performance indicators and questions an organization can use to evaluate its record management process.
Subscriber Content
Mon, May 3, 2021
Benchmarking Tools

System Design Risk Key Performance Indicators (KPIs)

This tool includes key performance indicators and questions an organization should use to evaluate and manage its system design process.
Subscriber Content
Mon, Apr 26, 2021
Audit Programs

Data Privacy Audit Work Program

This work program sample highlights general steps an organization should follow with respect to effective data privacy.
Subscriber Content
Mon, Apr 26, 2021
Benchmarking Tools

Channel Effectiveness Risk Key Performance Indicators (KPIs)

This tool highlights key performance indicators and questions organizations should address when measuring channel effectiveness.
Subscriber Content
Mon, Apr 26, 2021
Guides

Enterprise Risk Management Summary Approach Guide

This tool contains two guides that focus on the infrastructure, foundational concepts and implementation of an organization’s enterprise risk management (ERM) function.
Subscriber Content
Mon, Apr 26, 2021
Policies & Procedures

Enterprise Information Security Policy

This sample policy can be used by organizations to protect and manage information assets and communication networks.
Subscriber Content
Mon, Apr 26, 2021
Policies & Procedures

Financial Close Policy: Bank Reconciliation Procedures

This policy sample outlines bank reconciliation procedures organizations should follow during the financial close process.
Subscriber Content
Mon, Apr 26, 2021
Benchmarking Tools

Manage Inventories Key Performance Indicators (KPIs)

This tool contains leading practices an organization can use to evaluate and manage its inventory process.
Subscriber Content
Mon, Apr 19, 2021
Memos

IT Network Security Scope Memo

The purpose of this memo is to document the assumptions and decision criteria used in scoping the documentation efforts around network security.
Subscriber Content
Mon, Apr 19, 2021
Policies & Procedures

Enterprise Assessment and Monitoring Policy

The purpose of this policy is to develop a consistent method for scheduling and managing company IT security assessment processes.
Subscriber Content
Mon, Apr 19, 2021
Benchmarking Tools

Communicate With Shareholders Key Performance Indicators (KP…

This tool outlines leading practices and questions that can be used by organizations to develop and manage shareholder communication.
Subscriber Content
Mon, Apr 19, 2021
Benchmarking Tools

Manage Improvement and Change Key Performance Indicators (KP…

This tool features key performance indicators an organization should use to manage enterprisewide change and improvement.
Subscriber Content
Mon, Apr 19, 2021
Memos

Incentive Compensation Review Memo

This sample memo serves as a report of an internal audit function’s high-level assessment of the company’s incentive compensation process.
Subscriber Content
Mon, Apr 5, 2021
Audit Programs

Business Continuity Management Audit Work Program

This tool contains three sample work programs that provide general steps organizations can take when conducting a business continuity management audit.
Subscriber Content
Mon, Apr 5, 2021
Guides

Auditing Corporate Governance Guide

This tool contains two guides that can be used by auditors to assess and understand the four pillars of an organization’s governance framework.
Subscriber Content
Mon, Apr 5, 2021
Benchmarking Tools

IT Performance Risk Key Performance Indicators (KPIs)

This tool outlines leading practices and questions for organizations to consider when evaluating IT performance.
Subscriber Content
Mon, Apr 5, 2021
Benchmarking Tools

Manage Government Relations Key Performance Indicators (KPIs…

This document includes leading practices and questions organizations can use to effectively manage government relations.
Subscriber Content
Mon, Apr 5, 2021
Benchmarking Tools

Compliance Risk Key Performance Indicators (KPIs)

This tool features key performance indicators and questions organizations should consider when measuring compliance for business processes.
Subscriber Content
Mon, Mar 29, 2021
Benchmarking Tools

Enterprise Risk Management Key Performance Indicators (KPIs)

This tool contains key performance indicators and questions an organization can use to evaluate its enterprise risk management process.
Subscriber Content
Mon, Mar 29, 2021
Benchmarking Tools

Implement Total Quality Management Key Performance Indicator…

This tool outlines leading practices that can be used by organizations to implement and maintain total quality management (TQM).
Subscriber Content
Mon, Mar 29, 2021
Memos

Security Access Badges Memo

The purpose of this sample memo is to outline the utilization of security access badges by a company to restrict access by unauthorized individuals to specific physical locations.
Subscriber Content
Mon, Mar 29, 2021
Policies & Procedures

Email System Policy

This sample policy contains guidelines and procedures employees should follow when using company email systems.
Subscriber Content
Mon, Mar 29, 2021
Policies & Procedures

End-User Information Security Background Policy

This policy sample establishes guidelines and procedures common to use of all company information technology systems.
Subscriber Content
Mon, Mar 29, 2021
Audit Programs

Building Contract Audit Work Program

This audit program can be used by organizations to ensure compliance with the terms of leasing and management contracts.
Subscriber Content
Mon, Mar 29, 2021
Guides

Work Program Guide

This tool contains two guides that outline sample work program fieldwork and administrative steps for a typical audit procedure.
Subscriber Content
Mon, Mar 22, 2021
Policies & Procedures

Accounts Payable Document Preparation Policy

This sample policy defines guidelines and procedures organizations should follow when preparing accounts payable documentation.
Subscriber Content
Mon, Mar 22, 2021
Benchmarking Tools

Build Lender Relationships Key Performance Indicators (KPIs)

This tool contains leading practices an organization should consider when evaluating its banker and lender performance.
Subscriber Content
Mon, Mar 22, 2021
Benchmarking Tools

Accounts Payable Process Key Performance Indicators (KPIs)

This tool includes key performance indicators an organization should use to measure and improve its accounts payable process.
Subscriber Content
Mon, Mar 22, 2021
Policies & Procedures

Data Classification Standard Policy

This sample policy can be used by auditors to ensure that all of the organization’s classified information is properly identified and marked.
Subscriber Content
Mon, Mar 15, 2021
Benchmarking Tools

Sourcing Risk Key Performance Indicators (KPIs)

This tool contains leading practices and questions organizations should consider when evaluating outsourcing risks.
Subscriber Content
Mon, Mar 15, 2021
Benchmarking Tools

Benchmark Performance Key Performance Indicators (KPIs)

This tool outlines key performance indicators and process steps organizations should follow when benchmarking.
Subscriber Content
Mon, Mar 15, 2021
Benchmarking Tools

Measure Organizational Performance Key Performance Indicator…

This tool includes key performance indicators and questions organizations should consider when evaluating their performance measures.
Subscriber Content
Mon, Mar 8, 2021
Benchmarking Tools

Develop Public Relations Program Key Performance Indicators…

This tool contains leading practices and key performance indicators companies should consider when creating their public relations campaigns.
Subscriber Content
Mon, Mar 8, 2021
Policies & Procedures

Connection to Untrusted Network Standard Policy

This sample policy documents security requirements surrounding network access between a company’s computer network and untrusted computer networks.
Subscriber Content
Mon, Mar 8, 2021
Policies & Procedures

Data Access and User Authentication Policy

The purpose of this access management policy is to ensure that access to all company systems and applications is properly approved and monitored.
Subscriber Content
Mon, Mar 8, 2021
Audit Programs

Systems and Data Audit Work Program

This sample work program can be used by auditors to identify and mitigate risks associated with an organization’s critical systems and software.
Subscriber Content
Mon, Mar 8, 2021
Guides

Project Management Office Guide

This document contains two guides that provide an in-depth examination of the project management office's structure and responsibilities.
Subscriber Content
Mon, Mar 1, 2021
Policies & Procedures

Employee Business Expense Reimbursement Policy

This sample policy establishes procedures and guidelines organizations should follow when processing employee expense reports.
Subscriber Content
Mon, Mar 1, 2021
Policies & Procedures

Employee Stock Purchase Plan Policy

This sample policy can be used by auditors to understand and review the essential components of an organization’s employee stock purchase plan (ESPP) process.
Subscriber Content
Mon, Mar 1, 2021
Benchmarking Tools

Apply Best Practices Across the Organization Key Performance…

This tool defines leading practices and questions to consider related to implementing and maintaining best practices across an organization.
Subscriber Content
Mon, Mar 1, 2021
Benchmarking Tools

Warranty and Claims Key Performance Indicators (KPIs)

This tool outlines leading practices and key performance indicators common to an organizations warranty and claims process.
Subscriber Content
Mon, Mar 1, 2021
Checklists & Questionnaires

Compliance Overview Questionnaire

This tool contains 24 sample questionnaires that provide organizations with key risks, expected key controls and questions to consider when ensuring compliance with various policies, re...
Subscriber Content
Mon, Feb 22, 2021
Guides

Interview Essentials Guide

This tool contains two guides management can use to understand the essential components of the interview process and to prepare to conduct an interview.
Subscriber Content
Mon, Feb 22, 2021
Policies & Procedures

IT Change Management Policy

This document contains multiple sample policies that provide an overview of procedures organizations should perform during the IT change management process.
Subscriber Content
Mon, Feb 22, 2021
Policies & Procedures

Technology Purchasing Policy

This sample policy establishes standards and procedures organizations should follow when handling technology-related purchases.
Subscriber Content
Mon, Feb 15, 2021
Policies & Procedures

Standard Shipping and Packaging Policy

The purpose of this sample policy is to ensure that all items manufactured by an organization are given the necessary protection during shipping.
Subscriber Content
Mon, Feb 15, 2021
Policies & Procedures

Authorization to Use or Disclose PHI: HIPAA Policy

This sample policy outlines procedures organizations should follow common to proper use or disclosure of protected health information (PHI).
Subscriber Content
Mon, Feb 15, 2021
Benchmarking Tools

Intellectual Property Risk: Key Performance Indicators (KPIs…

This tool defines core risks and key performance indicators related to an organization's intellectual property (IP) infringement process.
Subscriber Content
Mon, Feb 15, 2021
Policies & Procedures

System Software Development Policy

This template can be used to record a company’s system software development policy and requirements and the responsibilities for implementation.
Subscriber Content
Mon, Feb 8, 2021
Policies & Procedures

IT Auditing and Logging Standard Policy

The purpose of this auditing and logging standard is to ensure that all company systems are auditable and that proper procedures are in place to identify and resolve all high-risk secur...
Subscriber Content
Mon, Feb 8, 2021
Guides

Fraud Detection Guide

This tool includes three guides that provide standards and steps organizations can use for effective fraud detection.
Subscriber Content
Mon, Feb 8, 2021
Process Flows

Treasury and Cash Management Process Flow

This tool includes two sample process flows that can be used as a general guide to understanding and reviewing the steps in an organization’s treasury and cash management process.
Subscriber Content
Mon, Feb 8, 2021
Audit Programs

Big Data Audit Work Program: Data Security Management

This work program template highlights general steps an organization should follow with respect to effective data security management.
Subscriber Content
Mon, Feb 1, 2021
Policies & Procedures

Technology Acquisitions and Dispositions Policy

This sample policy contains guidelines and responsibilities associated with an organization’s technology acquisition and disposition process.
Subscriber Content
Mon, Feb 1, 2021
Process Flows

Payroll Process Flow

This process flow can be used as a general guide to understand and review the steps in an organization’s payroll process.
Subscriber Content
Mon, Feb 1, 2021
Policies & Procedures

Social Media Policy

This sample policy establishes standards and procedures employees should follow when engaging in social media networking.
Subscriber Content
Mon, Jan 25, 2021
Policies & Procedures

IT and Telephony Systems Acceptable Use Policy

This sample policy outlines guidelines and procedures common to proper use of a debt manager’s IT and telephony equipment.
Subscriber Content
Mon, Jan 25, 2021
Process Flows

Close-the-Books Process Flow

This tool includes two sample process flows that can be used as a general guide to understanding, reviewing and mapping the close-the-books process.
Subscriber Content
Mon, Jan 25, 2021
Audit Reports

Treasury Review Audit Report

This tool contains two sample audit reports that focus on opportunities for process improvement through interviews with treasury personnel, observations, and limited transaction testing...
Subscriber Content
Mon, Jan 25, 2021
Guides

Performance Measures Guide

This document contains two sample guides that offer organizations a systematic approach to developing, implementing and using performance measures.
Subscriber Content
Mon, Jan 18, 2021
Policies & Procedures

Printer Policy

This sample printer policy can be used by organizations to facilitate the appropriate and responsible business use of their printer assets.
Subscriber Content
Mon, Jan 18, 2021
Benchmarking Tools

Warehouse and Storage Key Performance Indicators (KPIs)

This tool outlines leading practices and key performance indicators for the warehouse and storage process.
Subscriber Content
Mon, Jan 18, 2021
Benchmarking Tools

Lockbox Accounts Key Performance Indicators (KPIs)

This tool defines lockbox accounts, shares leading practices to mitigate the effects of processing, and provides methods to consider.
Subscriber Content
Mon, Jan 18, 2021
Audit Reports

Site Review Audit Report

This document contains three sample reports that can be used by auditors to learn how other organizations facilitated a site review audit.
Subscriber Content
Mon, Jan 11, 2021
Checklists & Questionnaires

Internal Audit Feedback Questionnaire

This tool includes three sample questionnaires that can be used by internal audit functions to gather client feedback and measure client satisfaction.
Subscriber Content
Mon, Jan 11, 2021
Guides

Initial Public Offering (IPO) Guide

This tool contains two sample guides that can be used for successfully handling and organizing a private company’s public transition.
Subscriber Content
Mon, Jan 11, 2021
Policies & Procedures

Mobile Device Acceptable Use Policy

This sample policy defines standards, procedures and restrictions for end users required to access corporate data from mobile devices.
Subscriber Content
Mon, Jan 11, 2021
Audit Reports

Risk Assessment and Internal Audit Plan

This tool contains three sample reports that detail results from an annual risk assessment designed to help organizations measure and improve their internal audit process.
Subscriber Content
Mon, Dec 21, 2020
Audit Programs

Purchasing Rebates Audit Work Program

This tool includes two sample audit programs that provide steps organizations can take to perform a purchasing rebates audit.
Subscriber Content
Mon, Dec 21, 2020
Audit Reports

Sarbanes-Oxley Section 404 Status Report

This document includes two sample reports that can be used to communicate the results of a Sarbanes-Oxley Section 404 review and improve an organization’s internal control structure.
Subscriber Content
Mon, Dec 14, 2020
Checklists & Questionnaires

Evaluation of Control Deficiencies Questionnaire

This sample questionnaire can be used by auditors to efficiently assess and classify an organization’s control deficiencies.
Subscriber Content
Mon, Dec 14, 2020
Checklists & Questionnaires

Common Risk Language Questionnaire

This sample questionnaire contains best practices and questions to consider for communicating and prioritizing risk across an organization.
Subscriber Content
Mon, Dec 14, 2020
Guides

Business Continuity Planning Guide

This tool features two sample guides that can be used for implementing and maintaining an organization’s business continuity process.
Subscriber Content
Mon, Dec 14, 2020
Guides

Business Intelligence Overview and Guide

This document includes two sample guides that discuss the meaning, importance and drivers of business intelligence (BI).
Subscriber Content
Mon, Dec 7, 2020
Audit Reports

Internal Audit Risk Assessment Audit Committee Report

This tool contains two sample audit reports that can be used by auditors to summarize the results of an internal audit risk assessment to the audit committee.
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Mon, Dec 7, 2020
Checklists & Questionnaires

​Internal Control Structure Validation Questionnaire

This tool features questions to consider for verifying an organization’s internal controls over financial reporting (ICFR) during management’s assessment.
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Mon, Dec 7, 2020
Charters

Enterprise Risk Management (ERM) Committee Charter

This sample charter outlines the responsibilities and duties, membership and operations, and meetings and attendance for an organization’s enterprise risk management (ERM) committee.
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Mon, Nov 30, 2020
Audit Reports

Annual Internal Audit Plan Report

This tool includes two sample audit reports that outline the approach employed by internal audit to develop an audit plan for core audits and hot spots.
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Mon, Nov 30, 2020
Checklists & Questionnaires

Compliance Efficiencies Questionnaire

This tool contains technology-based questions to consider for evaluating and improving an organization’s enterprise risk management.
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Mon, Nov 30, 2020
Policies & Procedures

HIPAA PHI Policy

This sample contains eight policies that outline procedures governing the handling of protected health information (PHI) in compliance with HIPAA security provisions.
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Mon, Nov 30, 2020
Policies & Procedures

Bad Debt Policy

This tool contains two sample policies that establish procedures for determining the bad debt reserve when finalizing accounts receivable on the financial statements.
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Mon, Nov 30, 2020
Audit Reports

Entity-Level Controls Assessment Report

This document contains two sample audit reports that can be used to document management’s assessment of internal controls over each of the five components at the entity level.
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Mon, Nov 16, 2020
Checklists & Questionnaires

Risk Management Executive Committee Questionnaire

This tool contains questions to consider for improving an organization’s risk management capabilities by evaluating its risk management executive committee (RMEC).
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Mon, Nov 16, 2020
Checklists & Questionnaires

Project Management Office (PMO) Strength Questionnaire

This tool provides cost-effective project management questions to consider for examining and enhancing an organization’s Sarbanes-Oxley (SOX) compliance.
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Mon, Nov 16, 2020
Policies & Procedures

Confidentiality Policy

This tool includes three sample policies that highlight guidelines and procedures for maintaining the confidentiality of an organization’s confidential business information and personal...
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Mon, Nov 16, 2020
Checklists & Questionnaires

Internal Audit External Quality Assessment Process Results Q…

This tool outlines questions organizations can use to measure the external quality of their internal audit functions.
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Mon, Nov 9, 2020
Checklists & Questionnaires

Identity Management Tool Questionnaire

The questions provided in this tool can help organizations manage their security and privacy concerns specific to identity management.
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Mon, Nov 9, 2020
Policies & Procedures

Spreadsheet Controls Policy

This tool contains two samples that outline policies and procedures to give guidance and ensure compliance related to financial spreadsheet controls.
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Mon, Nov 9, 2020
Audit Reports

Audit Committee Report — Internal Audit Plan

This tool contains three sample audit reports that can be used by auditors to evaluate and improve the internal audit plan.
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Mon, Nov 9, 2020
Guides

Audit Ratings Guide

This tool contains two sample guides that can be used for identifying opportunities to further enhance and improve areas such as internal controls, operations and accounting.
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Mon, Nov 9, 2020
Audit Reports

Risk Assessment Audit Report

This tool includes two sample audit reports that outline steps an audit department should take when conducting a risk assessment.
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Mon, Nov 9, 2020
Audit Reports

Executive Report on Internal Controls

This tool contains two samples that provide specific guidance internal audit can use when reporting on the state of internal controls at year-end.
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Mon, Nov 2, 2020
Checklists & Questionnaires

Risk Control Specialists Questionnaire

This tool integrates risk control specialist questions to consider for measuring and improving an organization’s Sarbanes-Oxley compliance process.
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Mon, Nov 2, 2020
Checklists & Questionnaires

Vendor Assessment Questionnaire

This tool offers vendor assessment report questions to consider for enhancing outsourced operations common to Sarbanes-Oxley (SOX) compliance.
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Mon, Nov 2, 2020
Checklists & Questionnaires

Process-Based Self-Assessment Request Questionnaire

This tool contains questions and best practices to consider when implementing and/or evaluating an organization’s process-based self-assessment program.
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Mon, Nov 2, 2020
Policies & Procedures

Capital Assets Policy

This tool contains two sample policies that outline procedures for handling and identifying capital assets across the company.
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Mon, Nov 2, 2020
Benchmarking Tools

Financial Ratio Key Performance Indicators (KPIs)

This document provides guidance on performance ratios, financial status ratios and market value ratios that can be used for a financial ratio analysis.
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Mon, Nov 2, 2020
Audit Reports

Accounts Receivable Credit and Collections Audit Report

This document contains three sample audit reports that can be used by auditors to learn how other organizations performed an accounts receivable credit and collections audit.
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Mon, Oct 19, 2020
Checklists & Questionnaires

Process Owner Accountability Questionnaire

This tool provides an overview and description of process owner accountability and responsibility for testing operational effectiveness. It also includes a list of diagnostic questions ...
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Mon, Oct 19, 2020
Checklists & Questionnaires

Effective Internal Controls Over Financial Reporting (ICFR)…

This tool outlines best practices and questions to consider when documenting the summary and results of ICFR testing.
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Mon, Oct 19, 2020
Policies & Procedures

Record Management Policy

This tool contains two sample policies that outline guidelines and procedures related to managing and retaining business records.
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Mon, Oct 19, 2020
Charters

Audit Committee Charter

This document contains nine samples that provide guidelines and standards for creating an audit committee charter.
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Mon, Oct 19, 2020
Audit Reports

Business Continuity Management Audit Report

This tool contains two sample audit reports that can be used to assess an organization’s business continuity management program based on leading practices.
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Mon, Oct 12, 2020
Checklists & Questionnaires

Enterprise Risk Management (ERM) Results Questionnaire

This tool highlights best practices and questions to consider when evaluating an organization’s risk assessment process and the development of ERM summary reports.
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Mon, Oct 12, 2020
Checklists & Questionnaires

Process-Level Analytics Questionnaire

This sample questionnaire explains the benefits of using analytics tools to monitor and enhance process-level monitoring and provides best practices and diagnostic questions to consider...
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Mon, Oct 12, 2020
Policies & Procedures

Delegation of Authority Policy

This tool contains two sample policies that outline standards and procedures related to assigning authority within an organization.
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Mon, Oct 12, 2020
Policies & Procedures

Code of Business Conduct Policy

This tool contains three sample policies that outline procedures an organization should use for following proper business conduct and ethical guidelines.
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Mon, Oct 12, 2020
Checklists & Questionnaires

Risk Tracking and Exception Reporting Questionnaire

This tool highlights questions organizations should consider for efficiently tracking reports and reporting exceptions.
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Mon, Oct 5, 2020
Checklists & Questionnaires

Internal Controls Over Financial Reporting (ICFR) Deficienci…

This tool highlights questions to consider for understanding and assessing internal control over financial reporting (ICFR) deficiencies.
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Mon, Oct 5, 2020
Audit Reports

Audit Committee Report — Internal Audit Update

This tool contains two sample reports that can be used by auditors for evaluating and improving the audit committee’s internal audit plan.
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Mon, Oct 5, 2020
Policies & Procedures

Information Technology (IT) Security Policy

This document contains two sample policies that establish guidelines an organization should follow to ensure that its IT security meets standard best practices.
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Mon, Oct 5, 2020
Policies & Procedures

Paid Time Off Policy

This tool contains two sample policies that establish standards associated with providing time off with compensation to employees in an organization.
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Mon, Oct 5, 2020
Audit Reports

Accounts Payable Review Audit Report

This tool contains three sample audit reports that can be used by auditors to perform an organization’s accounts payable audit.
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Mon, Sep 28, 2020
Checklists & Questionnaires

Internal Control Process Improvement Questionnaire

This sample questionnaire uses process capability frameworks to identify internal control improvement opportunities for organizations.
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Mon, Sep 28, 2020
Policies & Procedures

Risk Management Policy

This tool contains three sample policies that establish standards and procedures with a common and systematic approach for managing risk across a company.
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Mon, Sep 28, 2020
Audit Programs

Project Management Office (PMO) Audit Work Program

This sample tool contains two work programs that provide general steps organizations should take when conducting a project management office (PMO) audit.
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Mon, Sep 28, 2020
Policies & Procedures

Accounts Payable Policy

This tool contains four sample policies that outline procedures for documenting, recording and issuing payments for a company's accounts payable transactions.
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Mon, Sep 28, 2020
Audit Programs

Service-Level Controls Audit Work Program

This tool contains two sample programs that provide general steps organizations can use for measuring and enhancing their service-level controls.
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Mon, Sep 28, 2020
Audit Programs

Disaster Recovery Audit Work Program

This tool contains three sample work programs that provide general steps organizations can use for performing a disaster recovery audit.
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Mon, Sep 21, 2020
Audit Programs

Travel Review Audit Work Program

This sample audit program provides general steps to use during an organization’s travel review process.
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Mon, Sep 21, 2020
Audit Reports

Payroll Data Analytics Audit Report

This sample audit report can be used by auditors reviewing and validating an organization’s payroll and procurement data.
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Mon, Sep 21, 2020
Checklists & Questionnaires

Internal Audit Skills Questionnaire

This sample questionnaire measures an organization’s CPE program and co-sourcing arrangements with respect to the skills and knowledge of the internal audit function.
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Mon, Sep 21, 2020
Charters

Compensation Committee Charter

This document contains three samples that provide guidelines for creating an organization's compensation committee charter.
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Mon, Sep 14, 2020
Audit Reports

Technical Support Function Audit Report

This sample audit report can be used by auditors for reviewing and noting opportunities for operational and control improvement with respect to the technical support function.
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Mon, Sep 14, 2020
Audit Programs

Hotel Accounts Receivable and Credit Review Audit Work Progr…

This sample document can be used by auditors for conducting a hotel or hospitality property’s accounts receivable and credit areas functions audit.
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Mon, Sep 14, 2020
Audit Programs

Procurement Card Audit Work Program

This tool contains two sample work programs that highlight general steps organizations should follow when conducting a procurement card (p-card) process audit.
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Mon, Sep 14, 2020
Audit Programs

Monitoring Entity-Level Controls Audit Work Program

This document contains two sample programs that include general steps organizations can use when performing an entity-level controls audit.
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Mon, Sep 14, 2020
Checklists & Questionnaires

System Implementation Process Questionnaire

This tool contains questions organizations should consider and review whenever implementing new systems or major upgrades.
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Mon, Sep 7, 2020
Audit Programs

Payroll/Human Resources Audit Work Program

This tool contains two sample work programs that outline general steps organizations can use for managing and reviewing their payroll processing and human resources function.
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Mon, Sep 7, 2020
Audit Reports

Media Spend Review Audit Report

This audit report template can be used by auditors conducting a review of an organization’s media spend.
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Mon, Sep 7, 2020
Audit Reports

IT Asset Management Audit Report

This sample audit report can be used to improve and better understand an organization's IT asset management (ITAM) process.
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Mon, Aug 31, 2020
Guides

IT and Business Risk Alignment Guide

This tool can be used as a guide for understanding and assessing an organization’s IT and business risk alignment process.
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Mon, Aug 31, 2020
Audit Programs

Active Directory Audit Work Program

This tool contains eight sample audit programs that provide general steps to use during an organization’s active directory (AD) process.
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Mon, Aug 31, 2020
Audit Programs

Social Engineering Audit Work Program

This sample work program provides general steps organizations should follow when performing a social engineering audit.
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Mon, Aug 24, 2020
Audit Programs

Bank Investments Department Audit Work Program

This sample program includes steps that can be used to audit an organization’s investments department.
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Mon, Aug 24, 2020
Audit Programs

Banking Operations Department Audit Work Program

This sample audit program includes steps that can be used to audit an organization’s banking operations department.
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Mon, Aug 24, 2020
Audit Reports

Telephony Infrastructure VoIP Audit Report

This sample report can be used by auditors for measuring and enhancing an organization's Voice over Internet Protocol (VoIP) functionality.
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Mon, Aug 24, 2020
Audit Reports

Critical Business Processes Audit Report

This sample audit report can be used by auditors for assessing and improving an organization’s business process risk.
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Mon, Aug 24, 2020
Checklists & Questionnaires

Configurable Application Controls Questionnaire

This sample questionnaire uses configuration tools to evaluate and improve an organization's configurable application controls.
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Mon, Aug 24, 2020
Audit Reports

Regulatory Compliance Review Audit Report

This sample audit report can be used by auditors for assessing and improving an organization’s compliance risk management process.
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Mon, Aug 17, 2020
Checklists & Questionnaires

Standardized Testing Program Questionnaire

This tool can be used to gain a better understanding of common SOX standardized testing risks and to develop a standard approach to risk assessment, control identification and testing.
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Mon, Aug 17, 2020
Policies & Procedures

Foreign Corrupt Practices Act Policy

This sample policy establishes guidelines and procedures organizations should follow with respect to the Foreign Corrupt Practices Act of 1977.
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Mon, Aug 17, 2020
Audit Programs

Hotel Financial Reporting and Treasury Review Audit Work Pro…

This sample audit program includes steps that can be used to perform a treasury area audit for a hotel or hospitality property.
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Mon, Aug 17, 2020
Audit Programs

Hotel Financial Reporting and Revenue Recognition Audit Work…

This sample audit program includes steps that can be used to perform a comprehensive review of hotel revenue.
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Mon, Aug 17, 2020
Audit Programs

Commissions Audit Work Program

The objective of these three sample work programs is to comprehend and assess the steps involved in the processing of sales commissions and to ensure that commissions’ policies and agre...
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Mon, Aug 10, 2020
Checklists & Questionnaires

SWOT Analysis Questionnaire

This tool contains two sample documents that provide questions organizations should consider when analyzing their strengths, weaknesses, opportunities and threats.
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Mon, Aug 10, 2020
Audit Programs

Travel and Expense Reporting Audit Work Program

This tool contains two sample work programs that provide general steps organizations can use for performing a travel and expense (T&E) audit.
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Mon, Aug 10, 2020
Checklists & Questionnaires

Internal Audit Re-Engineering Questionnaire

This tool outlines questions internal auditors should ask when evaluating the organization's compliance with SOX regulatory requirements and includes a re-engineered IA process.
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Mon, Aug 10, 2020
Checklists & Questionnaires

Spreadsheet Risk Optimization Questionnaire

This questionnaire outlines the process to identify who manages critical spreadsheets within an organization and identify their use.
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Mon, Aug 10, 2020
Memos

Audit Planning Memo

This tool provides three sample planning memos, which serve as a report of an internal audit function’s high-level assessment of the company’s audit planning process.
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Mon, Aug 3, 2020
Job Descriptions

Internal Audit Manager Job Description

This tool contains two sample job descriptions that outline the responsibilities, key selection criteria and general information for the role of the internal audit manager.
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Mon, Aug 3, 2020
Policies & Procedures

Equal Employment Opportunity Policy

This tool contains two policies that establish guidelines and procedures an organization can follow for understanding and identifying its equal opportunity process.
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Mon, Aug 3, 2020
Policies & Procedures

Travel and Entertainment Policy

This tool contains two policies that establish guidelines and standards an organization can use for understanding and conducting business travel and entertainment expenses.
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Mon, Aug 3, 2020
Audit Reports

Corporate Treasury Review Audit Report

This document contains three sample audit reports that can be used by auditors to learn how other organizations conducted a corporate treasury review audit.
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Mon, Aug 3, 2020
Audit Reports

Equity Compensation Review Audit Report

This document contains two sample audit reports that can be used by auditors for assessing and reviewing an organization’s equity compensation process.
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Mon, Aug 3, 2020
Audit Programs

IT Continuity Review Audit Work Program

This sample audit program includes steps that can be used to audit an organization’s IT continuity process.
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Mon, Aug 3, 2020
Audit Reports

Financial Close Review Audit Report

This audit report sample can be used by auditors for understanding and reviewing an organization’s financial close process.
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Mon, Jul 27, 2020
Audit Reports

Back-Office Process Optimization Report

This document contains two sample audit reports that can be used by auditors to learn how other organizations performed a back-office process optimization audit.
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Mon, Jul 20, 2020
Checklists & Questionnaires

Internal Audit Risk Assessment Questionnaire

This tool contains three sample internal audit risk assessment templates that provide questions organizations can use for assessing and improving their internal audit functions.
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Mon, Jul 20, 2020
Checklists & Questionnaires

System Development Life Cycle Questionnaire

This tool contains two sample documents that highlight questions to consider when creating and measuring an organization’s system development life cycle process.
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Mon, Jul 20, 2020
Job Descriptions

Senior Vice President of Internal Audit Job Description

This sample job description outlines the responsibilities, key selection criteria and general information for the role of the senior vice president of internal audit.
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Mon, Jul 20, 2020
Policies & Procedures

Company Holiday Policy (United States)

This tool contains two policies that establish guidelines and procedures an organization can follow when defining employee eligibility for public holidays in the United States.
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Mon, Jul 20, 2020
Audit Programs

Corporate Treasury Review Audit Work Program

This document contains two sample audit programs that outline general steps organizations can use to perform a corporate treasury review audit.
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Mon, Jul 20, 2020
Benchmarking Tools

Manage Legal and Ethical Issues Key Performance Measures (KP…

This tool contains two examples of how to standardize key performance measures for managing and understanding an organization’s legal and ethical issues.
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Mon, Jul 13, 2020
Job Descriptions

Director of Internal Audit Job Description

These two samples outline the responsibilities, key selection criteria and general information for the role of the director of internal audit.
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Mon, Jul 13, 2020
Requests for Proposals - RFPs

Request for Proposal: Internal Audit Co-Sourcing/Outsourcing

This tool contains three sample request for proposals (RFPs) that can be used by organizations seeking a qualified service provider to co-source or outsource an internal audit function.
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Mon, Jul 13, 2020
Charters

Nominating and Governance Committee Charter

This document contains four samples that provide guidelines for creating a nominating and corporate governance charter.
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Mon, Jul 6, 2020
Policies & Procedures

Credit and Collections Policy

This tool contains two sample policies that outline guidelines and standards for reviewing and understanding an organization’s credit and collections process.
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Mon, Jul 6, 2020
Audit Programs

Accounts Receivable/Collections Audit Work Program

This tool contains two sample work programs that provide general steps organizations should use when facilitating an accounts receivable/collections audit.
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Mon, Jul 6, 2020
Policies & Procedures

Fixed Assets Policy

This tool contains three sample policies that establish guidelines and procedures for reviewing and understanding an organization’s fixed assets.
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Mon, Jun 29, 2020
Policies & Procedures

Purchasing Policy

This document contains four sample policies that establish standards and guidelines an organization should follow during its purchasing cycle.
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Mon, Jun 29, 2020
Audit Programs

Corporate Responsibility Audit Work Program

This document contains two sample audit programs that outline general steps organizations can use to perform a corporate responsibility audit.
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Mon, Jun 29, 2020
Audit Programs

IT Asset Management Audit Work Program

This tool contains three sample work programs that outline general steps organizations can use for managing and reviewing their IT asset management process.
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Mon, Jun 29, 2020
Audit Programs

Construction Contracts Audit Work Program

This tool contains three sample work programs that highlight general steps organizations should follow when conducting a construction contract audit.
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Mon, Jun 29, 2020
Audit Reports

Enterprise Risk Management Audit Report

This document contains two sample audit reports that can be used by auditors to review the enterprise risk management (ERM) function of an organization.
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Mon, Jun 22, 2020
Audit Reports

Payroll Review Audit Report

This sample report can be used by auditors to conduct and analyze an organization's payroll process audit.
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Mon, Jun 22, 2020
Policies & Procedures

Disaster Recovery Team Policy

This policy provides guidelines and standards an organization can follow when reviewing and improving its disaster recovery plans.
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Mon, Jun 22, 2020
Audit Programs

Bank Branch Internal Audit Work Program

This document includes a variety of sample work programs that can be used to audit bank branch processes, including certification of checks, security and night deposits.
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Mon, Jun 22, 2020
Audit Programs

VoIP Audit Work Program

This sample audit program provides general steps organizations can use to perform an audit of an organization's voice over IP (VoIP) functionality.
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Mon, Jun 22, 2020
Policies & Procedures

Email Policy

This document contains two sample policies that provide guidelines and procedures for understanding and following an organization’s email use process.
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Mon, Jun 15, 2020
Policies & Procedures

Finance End-User Computing Policy

This document contains two sample policies that provide guidelines and procedures for reviewing an organization’s finance end-user computing process.
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Mon, Jun 15, 2020
Audit Programs

Data Center Review Audit Work Program

This sample document contains two work programs that outline general steps organizations should take during a data center review audit.
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Mon, Jun 15, 2020
Benchmarking Tools

Developing Budgets Key Performance Indicators (KPIs)

This benchmarking tool contains two examples that focus on cost-based, quality-based and timed-based performance measures for developing budgets.
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Mon, Jun 8, 2020
Checklists & Questionnaires

Control Rationalization and Cost-Effectiveness Questionnaire

This tool highlights questions to consider when implementing and measuring an organization’s cost-effectiveness and control rationalization plan.
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Mon, Jun 8, 2020
Methodologies & Models

IT Governance Capability Maturity Model (CMM)

This document focuses on the capability maturity model for the IT governance process.
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Mon, Jun 1, 2020
Memos

Data Governance Audit Scoping Memo

This sample memo serves as a report of an internal audit function’s high-level assessment of the company’s data governance function.
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Mon, Jun 1, 2020
Audit Reports

IT Internal Audit Report

This sample audit report includes steps auditors can use for conducting an information technology (IT) audit.
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Mon, Jun 1, 2020
Audit Programs

IT General Controls Audit Work Program

This tool contains three sample work programs that provide general steps an organization should consider when evaluating its IT general controls environment.
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Mon, May 25, 2020
Policies & Procedures

Contingent Liabilities Policy

This document contains two sample policies that provide guidelines and procedures for recognizing and disclosing an organization’s liabilities.
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Mon, May 18, 2020
Audit Programs

IT Vendor Management Audit Work Program

This vendor management audit program provides general steps organizations should take when conducting an IT vendor management audit.
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Mon, May 18, 2020
Audit Programs

Remote Site Visit Audit Work Program

This sample contains two work programs that provide general steps organizations can use during a remote site audit.
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Mon, May 18, 2020
Guides

Data Governance Guide

This tool can be used as a guide for understanding and reviewing the essential components of an organization’s data governance process.
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Mon, May 18, 2020
Policies & Procedures

Acquisition Policy

This tool contains two sample policies that detail the acquisitions/new business developments process for an organization.
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Mon, May 11, 2020
Policies & Procedures

Encryption Key Management Policy

This sample policy outlines procedures for creating, rotating and purging encryption keys used for securing credit card data within company applications.
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Mon, May 11, 2020
Audit Programs

Application Controls Audit Work Program

This tool contains two sample work programs that provide general steps organizations should take when auditing financial end-user-developed spreadsheets and other applications.
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Mon, May 11, 2020
Audit Programs

Executive Compensation Audit Work Program

This tool contains two sample work programs that provide general steps organizations can use during the executive compensation process.
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Mon, May 11, 2020
Checklists & Questionnaires

Executive Sponsorship Change Management Questionnaire

This tool outlines questions to consider for effectively managing all essential elements of organizational change in an executive sponsorship.
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Mon, May 11, 2020
Policies & Procedures

Accrued Liabilities Policy

This tool contains two sample policies that establish processes where the accrual processes ensure that all expenses related to the month are properly included in the company’s financia...
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Mon, May 4, 2020
Policies & Procedures

Allowance for Doubtful Accounts Policy

This tool contains two sample policies that establish processes organizations can use for ensuring that uniform accounting occurs for allowances for doubtful accounts.
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Mon, May 4, 2020
Checklists & Questionnaires

Business Process Re-Engineering Questionnaire

This tool outlines questions to consider for measuring and restructuring organizations’ business processes.
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Mon, May 4, 2020
Checklists & Questionnaires

Enterprise Risk Management (ERM) Integration Strategy Questi…

This tool provides questions organizations should consider when implementing an enterprise risk management (ERM) strategy.
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Mon, May 4, 2020
Methodologies & Models

Six Elements of Infrastructure for Data Analytics

This sample document includes the six elements of infrastructure for an organization's data analytics process.
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Mon, May 4, 2020
Audit Programs

Returned Checks Audit Work Program

This sample audit program provides general steps organizations should follow when reviewing returned checks.
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Mon, May 4, 2020
Checklists & Questionnaires

Outsourcing, Alliances and Joint Ventures Risk Questionnaire

This tool highlights questions to consider for understanding and assessing an organization’s outsourcing, alliances and joint ventures process.
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Mon, Apr 27, 2020
Policies & Procedures

Accounts Receivable Policy

This tool contains two accounts receivable policies that establish procedures organizations should take for ensuring consistency during the accounting receivable process.
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Mon, Apr 27, 2020
Policies & Procedures

Acceptable Use Policy

This tool contains two sample policies that establish standards and procedures organizations should follow for governing the acceptable use of technology and other information resources...
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Mon, Apr 20, 2020
Checklists & Questionnaires

Re-Balanced Internal Audit Department Questionnaire

This tool provides questions for organizations to consider when re-balancing and assessing the internal audit department.
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Mon, Apr 20, 2020
Checklists & Questionnaires

Internal Audit Satisfaction Survey Questionnaire

This document provides five survey questionnaires internal audit teams can use for understanding and measuring their service performance.
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Mon, Mar 23, 2020
Audit Programs

Inventory Audit Work Program

This document outlines three sample work programs that provide general steps organizations can use during an inventory audit.
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Mon, Mar 23, 2020
Audit Programs

Close-the-Books Audit Work Program

This document provides two sample work programs that provide general steps organizations can use during a close-the-books audit.
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Mon, Mar 23, 2020
Benchmarking Tools

Ethics and Compliance Hotline Leading Practices

This tool features several leading practices for managing and understanding an organization’s ethics and compliance hotline.
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Mon, Mar 23, 2020
Guides

Predictive Analytics Guide

This document can be used as a guide for understanding and reviewing the essential elements of an organization’s predictive analytics process.
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Mon, Mar 23, 2020
Checklists & Questionnaires

Change Recognition Process Questionnaire

This tool outlines questions organizations should consider when implementing a robust change recognition process.
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Mon, Mar 23, 2020
Policies & Procedures

Signature and Authorization Policy

This tool contains three sample policies that establish standards and procedures for signature approval and authorization requirements necessary to commit company funds or assets.
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Mon, Mar 16, 2020
Policies & Procedures

Special Payment Handling Policy

This tool contains two sample policies that establish standards and procedures for an organization’s special payment handling process.
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Mon, Mar 16, 2020
Policies & Procedures

Record Retention Policy

This tool contains two sample policies that establish standards and procedures for the retention of an organization’s electronic and paper records.
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Mon, Mar 16, 2020
Guides

Social Media Risks Guide

This document can be used as a guide for identifying and mitigating social media risks within an organization.
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Mon, Mar 16, 2020
Policies & Procedures

Internal Disclosure Certification Process Policy

This policy documents the internal disclosure certification process, which is designed to provide comfort to the executives responsible for signing the external disclosure certification...
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Mon, Mar 9, 2020
Methodologies & Models

IT General Controls Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s IT general controls and to assist its progress from the initial/ad-hoc state toward the optimized...
Subscriber Content
Mon, Mar 9, 2020
Policies & Procedures

Sexual Harassment Policy

This tool contains two policies that establish guidelines and standards for dealing with sexual harassment in an organization.
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Mon, Mar 9, 2020
Guides

Audit Test Type Guide

This document can be used as a guide for assessing the advantages and disadvantages of different audit test types in an organization.
Subscriber Content
Mon, Mar 9, 2020
Methodologies & Models

Financial Close Process Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s financial close process and to assist its progress from the initial/ad-hoc state toward the optim...
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Mon, Mar 2, 2020
Policies & Procedures

Check Request Policy

This tool contains two sample policies that establish standards and procedures for disbursing an organization's funds by check requests.
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Mon, Mar 2, 2020
Policies & Procedures

Record Disposal and Retention Policy

This tool contains two sample policies that establish standards and procedures organizations can use for documenting disposal and storage periods.
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Mon, Mar 2, 2020
Guides

Data Analytics and Mining Guide

This guide provides an overview of data analytics and mining methodologies.
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Mon, Mar 2, 2020
Policies & Procedures

Receiving Policy

This sample contains two policies that establish guidelines and procedures organizations should follow during the receiving process.
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Mon, Feb 24, 2020
Audit Programs

Procurement and Accounts Payable Audit Work Program

This tool includes three sample work programs that provide key steps for reviewing organizations' procurement and accounts payable process.
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Mon, Feb 24, 2020
Audit Programs

Hotel Audit Work Program

This sample audit program provides general steps organizations should take when performing a hotel audit.
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Mon, Feb 24, 2020
Checklists & Questionnaires

Controls Self-Assessment Questionnaire

This tool outlines control self-assessment questions to consider when evaluating an organization’s business processes.
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Mon, Feb 17, 2020
Guides

Continuous Monitoring and Auditing Guide: Critical Success F…

This document can be used as a guide to understanding and measuring the essential elements of an organization’s continuous monitoring and auditing process.
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Mon, Feb 17, 2020
Policies & Procedures

Policy and Practice Development Policy

This tool contains two sample policies that establish guidelines for the formulation, finalization and maintenance of an organization’s policies and practices.
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Mon, Feb 17, 2020
Policies & Procedures

Prepaid Expenses Policy

This tool contains two sample policies that establish standards and procedures for identifying and recording an organization's prepaid expenses.
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Mon, Feb 17, 2020
Guides

Capital Project Management Risks Guide

This document can be used as a guide to mitigating risks common to an organization’s capital project management process.
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Mon, Feb 10, 2020
Policies & Procedures

Inventory Policy

This inventory policy contains two samples that outline guidelines and accounting policies associated with an organization's inventory process.
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Mon, Feb 10, 2020
Policies & Procedures

IT Data Management Policy

This tool contains two sample policies that outline guidelines and procedures common to an organization's IT data management process.
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Mon, Feb 10, 2020
Methodologies & Models

Six Elements of Infrastructure

This tool provides an overview of the six elements of infrastructure that organizations should consider when designing a new process or assessing an existing process.
Subscriber Content
Mon, Feb 3, 2020
Methodologies & Models

Capability Maturity Model (CMM)

The capability maturity model can be used to measure the maturity of an organization’s improved performance and to assist its progress from the initial/ad-hoc state toward the optimized...
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Mon, Feb 3, 2020
Audit Reports

Internal Controls Self-Assessment Report

This sample audit report can be used by auditors to assess and improve an organization’s internal controls.
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Mon, Jan 27, 2020
Methodologies & Models

Six Elements of Infrastructure for International Financial R…

This sample document includes the six elements of infrastructure for an organization's international financial reporting standards conversion process.
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Mon, Jan 27, 2020
Methodologies & Models

Six Elements of Infrastructure for Stock Compensation Proces…

This sample document includes the six elements of infrastructure for an organization's stock compensation process.
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Mon, Jan 27, 2020
Policies & Procedures

Intranet and Internet Security Policy

This policy establishes guidelines and procedures that must be followed with respect to an organization’s internet and intranet security process.
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Mon, Jan 27, 2020
Methodologies & Models

Six Elements of Infrastructure for Public Company Readiness

This document includes the six elements of infrastructure focused on an organization’s public company readiness process.
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Mon, Jan 20, 2020
Checklists & Questionnaires

Assessment Questions for Audit Committees to Consider

This tool outlines questions for audit committees to consider during an organization’s self-assessment process.
Subscriber Content
Mon, Jan 20, 2020
Methodologies & Models

Enterprise Risk Management Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s enterprise risk management process and to assist its progress from the initial/ad-hoc state towar...
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Mon, Jan 13, 2020
Audit Programs

Email Surveillance Audit Program

This audit program sample provides general steps organizations can use to perform an email surveillance audit.
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Mon, Jan 13, 2020
Audit Reports

IT Compliance Review Report

This sample audit report can be used to review and better understand an organization’s IT compliance process.
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Mon, Jan 13, 2020
Methodologies & Models

Project Management Methodology

This sample document can be used as a guide for understanding and reviewing an organization’s project management process.
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Mon, Jan 13, 2020
Audit Reports

Integrated Audit Committee Plan Report

This sample report can be used by auditors to evaluate an organization's control environment and monitor the components of internal controls over financial reporting.
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Mon, Jan 6, 2020
Guides

Order-to-Cash Risks Guide

This sample document can be used as a guide to mitigating risks common to an organization’s order-to-cash process.
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Mon, Jan 6, 2020
Requests for Proposals - RFPs

Request for Proposal: Sarbanes-Oxley (SOX) Compliance

This sample request for proposal (RFP) can be used by organizations seeking a qualified service provider to implement a Sarbanes-Oxley (SOX) compliance function.
Subscriber Content
Mon, Jan 6, 2020
Methodologies & Models

Legal Spend Management Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s legal spend management process and to assist its progress from the initial/ad-hoc state toward th...
Subscriber Content
Mon, Jan 6, 2020
Methodologies & Models

Procurement Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s procurement process and to assist its progress from the initial/ad-hoc state toward the optimized...
Subscriber Content
Mon, Jan 6, 2020
Methodologies & Models

Protiviti's Sarbanes-Oxley Section 404 Compliance Initi…

This tool provides an overview of an organization’s Sarbanes-Oxley (SOX) Section 404 compliance process and illustrates a high-level outline of Protiviti’s approach.
Subscriber Content
Mon, Dec 30, 2019
Methodologies & Models

Mergers and Acquisitions Integration Methodology

This tool provides an overview of an organization's process for executing mergers and acquisitions and includes a four-step, phased approach to determining whether the mergers or acquis...
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Mon, Dec 30, 2019
Policies & Procedures

Equity Award Valuation Policy

This sample policy provides an overview of procedures organizations should perform during the equity award valuation process.
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Mon, Dec 16, 2019
Audit Programs

Investments Audit Work Program

This audit program sample includes steps that can be used to audit an organization’s investments process.
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Mon, Dec 16, 2019
Methodologies & Models

Facilitated Self-Assessment Meetings Methodology

This tool provides an overview of the self-assessment process and includes a self-assessment facilitation framework.
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Mon, Dec 16, 2019
Audit Programs

Spreadsheet Audit Work Program

This sample audit program provides general steps organizations can use when performing a spreadsheet audit.
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Mon, Dec 9, 2019
Audit Programs

Foreign Exchange Audit Work Program

This sample audit program provides general steps an organization can use when performing a foreign exchange audit.
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Mon, Dec 9, 2019
Methodologies & Models

Business Self-Assessment Methodology

This tool provides an overview of the business self-assessment process and includes four components of business self-assessment.
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Mon, Dec 9, 2019
Checklists & Questionnaires

Quote-to-Cash Scoping Questionnaire

This sample questionnaire can be used to assess the process associated with quote-to-cash management.
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Mon, Dec 9, 2019
Risk & Control Matrices - RCMs

Provide Financial Information to External Parties: 10-K Prep…

This document outlines risks and controls common to 10-K preparation during the “provide financial information to external parties” process in a risk control matrix (RCM) format.
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Mon, Dec 9, 2019
Checklists & Questionnaires

Procure-to-Pay Scoping Questionnaire

This sample questionnaire can be used to assess the processes associated with procure-to-pay management.
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Mon, Dec 2, 2019
Policies & Procedures

Facility Access Controls Policy

This sample policy provides an overview of procedures organizations should perform during the facility access controls process.
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Mon, Dec 2, 2019
Audit Programs

Database Audit Work Program

This sample audit program lists various security, change management and monitoring control activities and audit procedures and their impact on multiple database control objectives.
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Mon, Nov 25, 2019
Policies & Procedures

Equity Grant Policy

This sample policy provides an overview of procedures organizations should take during the equity grant process.
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Mon, Nov 25, 2019
Checklists & Questionnaires

IT Strategy Questionnaire

This sample questionnaire can be used to assess the processes associated with an organization’s IT strategy.
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Mon, Nov 25, 2019
Risk & Control Matrices - RCMs

Develop Sales and Marketing Strategy Risk and Control Matrix…

This document outlines risks and controls common to the sales and marketing strategy process in a risk control matrix (RCM) format.
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Mon, Nov 25, 2019
Methodologies & Models

Fraud/Integrity Risk Methodology

This tool provides an overview of the integrity risk management process and includes key questions about integrity risks and controls to consider when addressing the vital concerns of m...
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Mon, Nov 18, 2019
Risk & Control Matrices - RCMs

Manage Customer Orders: Sales Approval Process Risk and Cont…

This document outlines risks and controls common to sales approval during the ‘‘manage customer orders’’ process in a risk control matrix (RCM) format.
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Mon, Nov 18, 2019
Policies & Procedures

Compensation Expense Policy

This policy establishes guidelines and procedures for calculating compensation expenses for the employee stock purchase plan (ESPP) using the Black-Scholes model.
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Mon, Nov 11, 2019
Audit Reports

Close-the-Books, Finance, IT and Human Resources Review Repo…

This sample audit report can be used for evaluating the financial close and payroll processes with respect to use of the PeopleSoft enterprise system.
Subscriber Content
Mon, Nov 11, 2019
Methodologies & Models

Business Continuity Management Methodology

This tool highlights seven phases of the business continuity management methodology, describing its benefits and the Protiviti approach.
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Mon, Nov 11, 2019
Checklists & Questionnaires

Human Resources Internal Controls Questionnaire

This questionnaire can be used as a checklist of the basic controls for Sections 302 and 404 of the Sarbanes-Oxley Act. This tool focuses on the human resources function and its associa...
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Mon, Nov 4, 2019
Checklists & Questionnaires

Healthcare Management Planning Risk Assessment Questionnaire

This questionnaire is intended to be sent to managers throughout an organization in order to gather opinions on a number of predetermined potential audit areas. Although this example is...
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Mon, Nov 4, 2019
Audit Reports

Financial Reporting Process Review Audit Report

This sample audit report focuses on improving an organization's close-the-books and financial reporting processes.
Subscriber Content
Mon, Nov 4, 2019
Risk & Control Matrices - RCMs

Manage Base and Variable Compensation: Equity Compensation R…

This document outlines risks and controls common to the equity compensation aspect of the ‘‘manage base and variable compensation’’ process.
Subscriber Content
Mon, Nov 4, 2019
Guides

Standardizing Documentation for Internal Controls Guide

This presentation serves as a guide to achieving standardization for internal control documentation.
Subscriber Content
Mon, Oct 28, 2019
Methodologies & Models

Security Management Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s security management process and to assist its progress from the initial/ad-hoc state toward the o...
Subscriber Content
Mon, Oct 28, 2019
Methodologies & Models

Security Risk Management Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s security risk management process and to assist its progress from the initial/ad-hoc state toward ...
Subscriber Content
Mon, Oct 21, 2019
Audit Reports

Segregation of Duties Review Report

This sample report focuses on a project's final deliverables, including a project overview, remediation road map, rollout plan and lessons-learned document.
Subscriber Content
Mon, Oct 21, 2019
Guides

Sarbanes-Oxley Section 404: Report Testing Methodology Guide

This presentation serves as a guide to train SOX project teams on testing reports that are used during the financial reporting process.
Subscriber Content
Mon, Oct 21, 2019
Guides

Assessing Effectiveness of a Process or Program Guide

This sample guide can be used to evaluate the design effectiveness of a process or program and to develop a subsequent test plan for assessing its operating effectiveness.
Subscriber Content
Mon, Oct 21, 2019
Audit Reports

Privacy and Data Sensitivity Audit Report

This audit report focuses on the process of ensuring that effective controls are in place for the handling of sensitive data.
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Mon, Oct 14, 2019
Audit Reports

Temporary Labor Service Contract Review Report

This sample audit report focuses on an organization's temporary labor process and contracts.
Subscriber Content
Mon, Oct 14, 2019
Methodologies & Models

Sarbanes-Oxley Project-to-Process Capability Maturity Model…

This capability maturity model includes the six elements of infrastructure focused on Sarbanes-Oxley project-to-process management.
Subscriber Content
Mon, Oct 14, 2019
Audit Reports

Privacy Compliance Program Review Audit Report

This sample report focuses on the privacy compliance state at a financial institution and uses a capability maturity continuum and gap analysis to illustrate the status of compliance.
Subscriber Content
Mon, Oct 7, 2019
Guides

Documenting Processes and Controls for Sarbanes-Oxley Guide

This guide is designed to help organizations establish consistent and thorough Sarbanes-Oxley documentation standards.
Subscriber Content
Mon, Oct 7, 2019
Guides

Sarbanes-Oxley Roles and Responsibilities Guide

This sample guide can be used to understand the roles and responsibilities of team members involved in Sarbanes-Oxley (SOX) compliance assessment.
Subscriber Content
Mon, Oct 7, 2019
Checklists & Questionnaires

Workplace Dynamics Questionnaire: Technology and Labor Model

This sample questionnaire covers questions directors should consider for a successful workplace and digital labor transformation.
Subscriber Content
Mon, Oct 7, 2019
Methodologies & Models

Sarbanes-Oxley Year-One Capability Maturity Model (CMM)

This capability maturity model includes the six elements of infrastructure focused on Sarbanes-Oxley year-one compliance management.
Subscriber Content
Mon, Oct 7, 2019
Audit Reports

Education Grant Compliance Review Report

This sample audit report focuses on identifying key regulations related to receiving grant funds from the Department of Labor.
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Mon, Sep 30, 2019
Methodologies & Models

Security Governance Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s security governance process and to assist its progress from the initial/ad-hoc state toward the o...
Subscriber Content
Mon, Sep 30, 2019
Risk & Control Matrices - RCMs

Disclosure Procedures: Legal Reserves RCM

This document outlines risks and controls common to creating and monitoring legal reserves during the disclosure procedures process in a risk control matrix (RCM) format.
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Mon, Sep 30, 2019
Checklists & Questionnaires

Data Center General Controls Questionnaire

This sample questionnaire can be used to measure the processes associated with an organization’s mainframe data center general controls.
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Mon, Sep 30, 2019
Audit Reports

Billing and Credit Memo Process Review Audit Report

This sample audit report focuses on the customer billing and credit processes for invoices and credit memos.
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Mon, Sep 23, 2019
Guides

Process and Activity-Level Controls Assessment Guide

This sample document can be used as a guide to assessing controls at the process or activity level.
Subscriber Content
Mon, Sep 23, 2019
Guides

Sarbanes-Oxley 404 Compliance Project Testing and Documentat…

This guide can be used by Sarbanes-Oxley project teams to test Section 404 key controls and document the testing results.
Subscriber Content
Mon, Sep 23, 2019
Risk & Control Matrices - RCMs

Purchase Materials and Supplies: Monitor Contract Spend RCM

This document outlines risks and controls common to monitoring contract spend during the “purchase materials and supplies” process in a risk control matrix (RCM) format.
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Mon, Sep 23, 2019
Guides

Sarbanes-Oxley Auditor Walkthrough Guide

This sample document can be used as a guide to help prepare company personnel for the walkthrough process related to Sarbanes-Oxley Section 404 compliance.
Subscriber Content
Mon, Sep 16, 2019
Audit Reports

Tax Compliance Process Report

This sample audit report outlines the business process related to tax compliance and provides tips to help a Sarbanes-Oxley (SOX) team report their findings.
Subscriber Content
Mon, Sep 16, 2019
Risk & Control Matrices - RCMs

Provide Financial Information to External Parties: Risk Repo…

This document outlines risks and controls common to the risk reporting aspect of the “provide financial information to external parties” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Sep 16, 2019
Checklists & Questionnaires

Compliance Overview Questionnaire: HIPAA

This sample questionnaire provides an overview, key risks, expected key controls and questions to consider when reviewing an organization’s compliance with the Health Insurance Portabil...
Subscriber Content
Mon, Sep 9, 2019
Checklists & Questionnaires

Financial Reporting Process Questionnaire: Consolidation Sys…

This sample questionnaire focuses on the financial reporting process within a consolidation system.
Subscriber Content
Mon, Sep 9, 2019
Guides

Sarbanes-Oxley Section 404 Compliance Guide

This sample document can be used as a guide for establishing an organization’s framework and standard policy for compliance with Section 404 of the Sarbanes-Oxley Act.
Subscriber Content
Mon, Sep 9, 2019
Guides

An Effective Way to Conduct a Risk Assessment Guide

This guide outlines and compares various options and approaches to conducting an effective risk assessment.
Subscriber Content
Mon, Sep 9, 2019
Risk & Control Matrices - RCMs

Manage Service Contracts: Monitoring Existing Contracts RCM

This document outlines risks and controls common to the “monitoring existing contracts” aspect of the “manage service contracts” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Sep 9, 2019
Methodologies & Models

Staffing and Professional Services Risk Model

This staffing and professional services risk model focuses on risks that are inherent to the organization from the environment, process and information perspectives.
Subscriber Content
Mon, Sep 2, 2019
Guides

PMO Interim Status Reporting Guide

This guide outlines the interim status reporting process set up by a project management office (PMO).
Subscriber Content
Mon, Sep 2, 2019
Checklists & Questionnaires

Compliance Overview Questionnaire: Drug-Free Workplace Act

This sample questionnaire provides an overview, key risks, expected key controls and questions to consider when reviewing an organization’s compliance with the Drug-Free Workplace Act.
Subscriber Content
Mon, Sep 2, 2019
Risk & Control Matrices - RCMs

Manage Service Contracts: Entering Contracts into the System…

This document outlines risks and controls common to the monitoring of existing contracts aspect of the “manage service contracts” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Sep 2, 2019
Checklists & Questionnaires

Electronic Discovery Questionnaire

This sample questionnaire can be used by the board and management to reduce the costs, burden and time associated with record retention or e-discovery.
Subscriber Content
Mon, Aug 26, 2019
Audit Reports

Close-the-Books Diagnostic Audit Report

This sample audit report can be used to measure and improve the close-the-books process for the accounting/finance function.
Subscriber Content
Mon, Aug 26, 2019
Guides

Enterprise Risk Management Project Plan Guide

This guide can be used during the planning phase of implementing ERM across an organization. It supports a phased implementation approach and details tasks, deliverables and a project t...
Subscriber Content
Mon, Aug 26, 2019
Checklists & Questionnaires

Compliance Overview Questionnaire: Americans with Disabiliti…

This sample questionnaire provides an overview, key risks, expected key controls and questions to consider when reviewing an organization’s compliance with the Americans with Disabiliti...
Subscriber Content
Mon, Aug 26, 2019
Checklists & Questionnaires

IT Application Security Questionnaire

This sample questionnaire is designed to monitor and enhance an organization's IT application security process.
Subscriber Content
Mon, Aug 19, 2019
Checklists & Questionnaires

Data Conversion Compliance Questionnaire

This questionnaire provides an outline for reviewing documentation associated with a data conversion. Sections of the questionnaire include template review observations, documentation r...
Subscriber Content
Mon, Aug 19, 2019
Checklists & Questionnaires

Public Company Readiness Questionnaire

This questionnaire focuses on certain aspects of the IPO preparation process and specific areas management should address, including common financial reporting challenges, the close pro...
Subscriber Content
Mon, Aug 19, 2019
Audit Reports

Physician Contract Compliance Review Audit Report

This sample audit report focuses on the effectiveness of a healthcare organization’s physician contracting and payment processes.
Subscriber Content
Mon, Aug 19, 2019
Guides

Inventory Management Training Guide

This guide focuses on the inventory management process, including quick facts on inventory, policies and procedures for inventory valuation and cycle count, performance measures, a samp...
Subscriber Content
Mon, Aug 19, 2019
Guides

Self-Assessment Sample Session Guide

This guide focuses on a discussion document that can be used to facilitate a business self-assessment meeting.
Subscriber Content
Mon, Aug 19, 2019
Checklists & Questionnaires

IT Risks and Controls SOX Compliance Questionnaire

This sample questionnaire can be used by management and board members to help determine where controls over information technology (IT) fit into the picture, why IT is so important, and...
Subscriber Content
Mon, Aug 12, 2019
Methodologies & Models

Revenue Process Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s revenue process and to assist its progress from the initial/ad-hoc state toward the optimized sta...
Subscriber Content
Mon, Aug 12, 2019
Checklists & Questionnaires

IT General Controls Questionnaire

This sample questionnaire provides several COBIT areas and related control objectives for each IT general control.
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Mon, Aug 12, 2019
Policies & Procedures

Manual Journal Entry Review Policy

This sample policy establishes guidelines and procedures that must be followed with respect to an organization's manual journal entry review process.
Subscriber Content
Mon, Aug 12, 2019
Methodologies & Models

Nonprofit Governance Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s nonprofit governance management process and to assist its progress from the initial/ad-hoc state ...
Subscriber Content
Mon, Aug 5, 2019
Audit Reports

Security Policy and Procedures Evaluation Report: Controls a…

This sample audit report records the results of a security policies and procedures evaluation. The review illustrates security policy issues and leading practices regarding controls and...
Subscriber Content
Mon, Aug 5, 2019
Guides

Control Gap Remediation Methodology Training Guide

This guide provides Sarbanes-Oxley project teams with the steps they need to take to identify control gaps and implement a remediation action plan.
Subscriber Content
Mon, Aug 5, 2019
Checklists & Questionnaires

Entity-Level Controls Fraud Questionnaire

This sample includes a list of questions to consider while checking an organization’s entity-level controls for fraud.
Subscriber Content
Mon, Aug 5, 2019
Checklists & Questionnaires

Internal Audit Customer Satisfaction Questionnaire

This tool outlines questions to consider for surveying internal audit’s performance on an audit or review.
Subscriber Content
Mon, Aug 5, 2019
Checklists & Questionnaires

Managing Outsourcing and Offshoring Risk Questionnaire

As a company focuses on managing its operations in a difficult economic environment, it seeks to become leaner and more focused, efficient and effective. This sample questionnaire can b...
Subscriber Content
Mon, Jul 29, 2019
Checklists & Questionnaires

Code of Conduct Questionnaire

One constant for success in a rapidly changing global marketplace is the immutable bedrock of an unwavering commitment to ethical and responsible business behavior. This sample question...
Subscriber Content
Mon, Jul 29, 2019
Checklists & Questionnaires

IT Service-Level Agreement Questionnaire

This sample questionnaire can be used to assess the processes associated with an IT service-level agreement.
Subscriber Content
Mon, Jul 29, 2019
Checklists & Questionnaires

Audit Administration Project Questionnaire: Audit Planning,…

This sample questionnaire can be used to assist a project team with ensuring that the administrative elements of an audit project are completed in accordance with company requirements.
Subscriber Content
Mon, Jul 29, 2019
Guides

Control Testing Responsibility Guide

This guide outlines the Sarbanes-Oxley responsibility assignments and testing process for primary manual controls.
Subscriber Content
Mon, Jul 29, 2019
Audit Reports

Record Retention Process Review Audit Report

This sample report reviews an organization’s record retention process and identifies associated risks.
Subscriber Content
Mon, Jul 29, 2019
Methodologies & Models

IT Support Service Desk Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s IT support service desk management process and to assist its progress from the initial/ad-hoc sta...
Subscriber Content
Mon, Jul 22, 2019
Checklists & Questionnaires

Sales Order Entry Questionnaire

This sample questionnaire is designed to document a review of the sales order entry process. This process focuses on evidence of an arrangement, delivery, price and fees, international ...
Subscriber Content
Mon, Jul 22, 2019
Checklists & Questionnaires

Supply Chain Risk Questionnaire

This sample questionnaire document offers several questions to consider when evaluating supply chain risk.
Subscriber Content
Mon, Jul 22, 2019
Checklists & Questionnaires

Pre-Audit Self-Assessment Questionnaire

Use this questionnaire before an audit kickoff meeting to elicit input from the auditee(s) and to help focus the audit. The questionnaire covers areas such as policies and procedures, r...
Subscriber Content
Mon, Jul 22, 2019
Guides

Guidance for Documenting Test Results: Sarbanes-Oxley Sectio…

This guide outlines steps to complete when documenting SOX Section 404 test results.
Subscriber Content
Mon, Jul 22, 2019
Guides

Sarbanes-Oxley Section 404 Committee Guide: Description and…

This guide provides a detailed overview of the Sarbanes-Oxley Section 404 compliance steering committee's composition, function and operating style. It also includes the interrelationsh...
Subscriber Content
Mon, Jul 15, 2019
Checklists & Questionnaires

IT Planning Questionnaire

This sample questionnaire can be used to help organizations brainstorm how they can develop a deeper knowledge of the IT infrastructure and processes to better understand both the curre...
Subscriber Content
Mon, Jul 15, 2019
Audit Reports

Human Resources Risk Management Assessment Report

This sample audt report can be used to obtain and evaluate the capabilities of existing global human resources risk management techniques using the capability maturity model (CMM).
Subscriber Content
Mon, Jul 15, 2019
Checklists & Questionnaires

Audit Committee Questionnaire: Auditor Effectiveness

This tool discusses questions to consider for soliciting internal audit performance feedback from members of the audit committee.
Subscriber Content
Mon, Jul 15, 2019
Methodologies & Models

IT Management Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s IT management process and to assist its progress from the initial/ad-hoc state toward the optimiz...
Subscriber Content
Mon, Jul 8, 2019
Audit Reports

Quality Assurance Review Implementation Report

This sample report can be used to present recommendations and action plans to management upon completion of a quality assurance review (QAR).
Subscriber Content
Mon, Jul 8, 2019
Audit Reports

Stock Option Measurement and Grant Date Review Report

This sample audit report outlines the results of an internal audit review of a company’s stock option granting activities and process.
Subscriber Content
Mon, Jul 8, 2019
Audit Reports

Internal Audit Activity Report: External Quality Assessment

This audit report sample focuses on the external quality assessment review (QAR) conducted for a company’s internal audit activity.
Subscriber Content
Mon, Jul 8, 2019
Checklists & Questionnaires

Inventory Management Process Controls Questionnaire

This sample questionnaire includes a list of items to consider when reviewing an organization’s inventory management process controls.
Subscriber Content
Mon, Jul 8, 2019
Checklists & Questionnaires

Treasury Process Controls Questionnaire

This sample questionnaire includes a list of items to consider when reviewing an organization’s treasury process controls.
Subscriber Content
Mon, Jul 8, 2019
Checklists & Questionnaires

General Accounting Questionnaire: Finance Process Improvemen…

This tool reviews questions to consider for tracking details associated with financial process efficiency and improving the general accounting process.
Subscriber Content
Mon, Jul 8, 2019
Methodologies & Models

Incident Management Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s incident management process and to assist its progress from the initial/ad-hoc state toward the o...
Subscriber Content
Mon, Jul 1, 2019
Audit Reports

IT Strategy Gap Assessment Report

Strategic alignment between business goals and drivers and IT's goals and initiatives is a critical area for most organizations. This report focuses on the gap assessment results of a c...
Subscriber Content
Mon, Jul 1, 2019
Checklists & Questionnaires

Revenue Process Controls Questionnaire

This sample questionnaire includes a list of items to consider when reviewing an organization’s revenue process controls.
Subscriber Content
Mon, Jul 1, 2019
Checklists & Questionnaires

IFRS Questionnaire

There are many practical issues surrounding the possible future use of International Financial Reporting Standards (IFRS) by U.S. public companies or by entities in other countries usin...
Subscriber Content
Mon, Jul 1, 2019
Audit Reports

Sarbanes-Oxley Section 404 Program Executive Scorecard Repor…

This document serves as an executive report template focused on the progress of a company's Sarbanes-Oxley Section 404 program.
Subscriber Content
Mon, Jul 1, 2019
Checklists & Questionnaires

Sarbanes-Oxley Section 404 Audit Committee Questionnaire

This document is designed for companies that have already complied with Sarbanes-Oxley Section 404 for at least one year. It contains example questions audit committee members should as...
Subscriber Content
Mon, Jun 24, 2019
Checklists & Questionnaires

Disclosure Controls Questionnaire

This sample questionnaire is designed to elicit responses from management in areas critical to documenting the disclosure of material information.
Subscriber Content
Mon, Jun 24, 2019
Checklists & Questionnaires

Fixed Assets Process Controls Questionnaire

This sample questionnaire includes a list of items to consider when reviewing an organization’s fixed asset process controls.
Subscriber Content
Mon, Jun 24, 2019
Checklists & Questionnaires

Exception Evaluation Questionnaire: Individual Process/Trans…

This sample questionnaire can be used to document and analyze exceptions identified during individual process/transaction-level control testing.
Subscriber Content
Mon, Jun 24, 2019
Audit Reports

Internal Audit Staffing and Audit Plan Report

This sample report can be customized and distributed to communicate an internal audit department's current staffing levels and audit plan progress.
Subscriber Content
Mon, Jun 24, 2019
Guides

SOX Training Guide: Remediation Efforts and Needs

An important part of complying with Sarbanes-Oxley (SOX) Section 404 is ensuring that control deficiencies are accurately communicated to appropriate personnel and properly tracked. Thi...
Subscriber Content
Mon, Jun 24, 2019
Methodologies & Models

IT Program Portfolio Management Capability Maturity Model (C…

This capability maturity model can be used to measure the maturity of an organization’s IT portfolio management process and to assist its progress from the initial/ad-hoc state toward t...
Subscriber Content
Mon, Jun 24, 2019
Checklists & Questionnaires

Expenditure Process Controls Questionnaire

This sample questionnaire includes a list of items to consider when reviewing an organization's expenditure process controls.
Subscriber Content
Mon, Jun 24, 2019
Audit Programs

Fixed Asset Accounting Review Audit Work Program

This audit program reviews the adequacy and efficiency of current capital asset management policies and procedures as they relate to asset procurement, tracking and monitoring, recordin...
Subscriber Content
Mon, Jun 17, 2019
Checklists & Questionnaires

IT Capacity and Scalability Risk Questionnaire

This questionnaire outlines business risks and leading practices for both capacity and scalability in the IT business environment.
Subscriber Content
Mon, Jun 17, 2019
Checklists & Questionnaires

Entity-Level Control Environment Questionnaire

This questionnaire template provides a number of COSO elements and the related control objectives for entity-level controls. Within the questionnaire, you can document whether the contr...
Subscriber Content
Mon, Jun 17, 2019
Checklists & Questionnaires

Financial Close Process Questionnaire: Generate Financial St…

This questionnaire focuses on the financial close process, specifically generating financial statements and related disclosures.
Subscriber Content
Mon, Jun 17, 2019
Methodologies & Models

Vendor Management Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s vendor management process and to assist its progress from the initial/ad-hoc state toward the opt...
Subscriber Content
Mon, Jun 17, 2019
Checklists & Questionnaires

Financial Close Process Questionnaire: Analyze Financial Res…

This questionnaire focuses on the financial close process, specifically examining the review and analysis of consolidated financial information and business segment information.
Subscriber Content
Mon, Jun 10, 2019
Checklists & Questionnaires

IT Selection and Integration Risk Questionnaire

IT integration is a process in which separately produced components or subsystems are combined and problems in their interactions are addressed. This questionnaire addresses strategies ...
Subscriber Content
Mon, Jun 10, 2019
Audit Reports

Financial Transformation Report: Lean Consolidation

This sample report discusses how to strengthen the efficiency and effectiveness of an organization's financial consolidation process.
Subscriber Content
Mon, Jun 10, 2019
Audit Reports

Payroll and Human Resources Review Audit Report

This sample audit report focuses on the payroll and human resources functions within an organization’s key executive retention program (KERP).
Subscriber Content
Mon, Jun 3, 2019
Checklists & Questionnaires

Financial Close Process Questionnaire: Upload Data From the…

This questionnaire focuses on the financial close process, specifically the part of the process when data is uploaded from the GL to the consolidations system. The document includes a p...
Subscriber Content
Mon, Jun 3, 2019
Checklists & Questionnaires

Sales Planning and Forecasting Process Appraisal Questionnai…

This questionnaire sample includes questions that can be addressed when evaluating an organization's sales planning and forecasting processes.
Subscriber Content
Mon, Jun 3, 2019
Checklists & Questionnaires

Data Governance Questionnaire

This sample questionnaire can be used by a company to gain understanding of the business definition of specific data elements, the way those elements are used within specific business p...
Subscriber Content
Mon, Jun 3, 2019
Audit Programs

Travel Agent Commissions Review Audit Work Program

This work program focuses on the high-level assessment and validation of key controls in place for the travel agent commissions process.
Subscriber Content
Mon, Jun 3, 2019
Methodologies & Models

Fixed Asset Management Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s fixed asset management process and to assist its progress from the initial/ad-hoc state toward th...
Subscriber Content
Mon, May 27, 2019
Audit Reports

Contract Terms and Conditions Review Report

This sample audit report provides internal audit's analysis of the terms and conditions of two construction project contracts.
Subscriber Content
Mon, May 27, 2019
Audit Programs

Order Entry/Customer Service Audit Work Program

The purpose of this work program is to provide the general steps used to perform an order entry/customer service audit.
Subscriber Content
Mon, May 27, 2019
Checklists & Questionnaires

Entity-Level Controls Risk Assessment Questionnaire

The objective of this questionnaire is to assess a number of COSO elements and the related objectives for entity-level controls.
Subscriber Content
Mon, May 27, 2019
Checklists & Questionnaires

Internal Audit Qualitative Diagnostic Questionnaire

This sample questionnaire can be used by an external or internal quality assurance review (QAR) team to benchmark the internal audit department against best practices.
Subscriber Content
Mon, May 27, 2019
Checklists & Questionnaires

Entity-Level Controls Information and Communication Question…

This questionnaire template provides a number of COSO elements and their related control objectives for entity-level controls.
Subscriber Content
Mon, May 27, 2019
Checklists & Questionnaires

Sarbanes-Oxley Section 302 Diagnostic Survey

This tool helps an organization assess how well it complies with various Sarbanes-Oxley Section 302 activities.
Subscriber Content
Mon, May 27, 2019
Checklists & Questionnaires

PMO Change Control Form

This change control form can be used to document the process of submitting system development requests to a project management office (PMO).
Subscriber Content
Mon, May 27, 2019
Memos

IT Change Management Review Memo

This sample memo summarizes the findings of an internal audit review of an organization’s IT change management process.
Subscriber Content
Mon, May 20, 2019
Requests for Proposals - RFPs

Request for Qualifications: IT Professional Services Qualifi…

This is a sample request for qualified IT services to help create an IT vendor list for multiple-year projects. The information requested in this document includes a description of work...
Subscriber Content
Mon, May 20, 2019
Guides

Candidate Evaluation Guide

This sample document can be used by recruiters as a guide to rating an applicant for an internal audit position.
Subscriber Content
Mon, May 20, 2019
Checklists & Questionnaires

Entity-Level Controls Monitoring Questionnaire

Monitoring is a process that assesses the quality of the entity's internal control performance over time. This template provides a number of COSO elements and the related control object...
Subscriber Content
Mon, May 13, 2019
Memos

IT Governance Diagnostic Memo

This sample memo serves as a report of an internal audit function’s high-level assessment of the company’s IT governance function.
Subscriber Content
Mon, May 13, 2019
Audit Reports

Internal Audit Qualitative Diagnostic Report

This audit report sample can be modified and utilized to present the results of an internal audit department evaluation to the audit committee, particularly following the quality assess...
Subscriber Content
Mon, May 13, 2019
Audit Reports

Program Management Office Initiative Report

This report sample outlines an organization's plan for reviewing the expectations and process of establishing a project management office program.
Subscriber Content
Mon, May 13, 2019
Audit Reports

ISO 27001 Information Security Assessment Report

This audit report focuses on a project baselining an organization’s information security practices, with the purpose of identifying opportunities to advance the information security fun...
Subscriber Content
Mon, May 6, 2019
Memos

System Conversion Review Memo

This memo summarizes the findings of an internal audit review of an organization’s system conversion process.
Subscriber Content
Mon, May 6, 2019
Methodologies & Models

Store Audit Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s store audit process and to assist its progress from the initial/ad-hoc state toward the optimized...
Subscriber Content
Mon, Apr 29, 2019
Process Flows

Employee Selection Process Flow

This process map defines the steps taken by an organization during the employee selection process.
Subscriber Content
Mon, Apr 29, 2019
Audit Reports

Sarbanes-Oxley Year-End Audit Committee Report

This sample report to the audit committee focuses on the progress of an organization's Sarbanes-Oxley Section 404 program.
Subscriber Content
Mon, Apr 29, 2019
Checklists & Questionnaires

Employee New Hire Checklist

This sample checklist includes a list of forms, benefits and communications to consider including in the new hire process.
Subscriber Content
Mon, Apr 29, 2019
Checklists & Questionnaires

IT Employee Termination Checklist

This checklist outlines steps to follow when an IT employee stops working for a company.
Subscriber Content
Mon, Apr 29, 2019
Methodologies & Models

Merchandise Procurement Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s merchandise procurement process management and to assist its progress from the initial/ad-hoc sta...
Subscriber Content
Mon, Apr 22, 2019
Checklists & Questionnaires

Global Compliance Questionnaire

This questionnaire can serve as the starting point for assessing an organization's compliance in a variety of areas, including corporate governance, quality systems, anti-fraud programs...
Subscriber Content
Mon, Apr 22, 2019
Checklists & Questionnaires

Accounts Receivable, Credit and Collections Questionnaire

This questionnaire can be used to compare your current business practices with leading practices for the accounts receivable, credit and collections process.
Subscriber Content
Mon, Apr 22, 2019
Checklists & Questionnaires

Site Audit Questionnaire

This questionnaire includes an extensive — but not exhaustive — list of questions typically used to drill down to the facts and figures needed to create a credible site audit.
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Mon, Apr 22, 2019
Checklists & Questionnaires

Employee Expense Reimbursement Process Review Checklist

This tool addresses items to consider when reviewing an organization’s employee expense reimbursement process.
Subscriber Content
Mon, Apr 22, 2019
Checklists & Questionnaires

Business Ethics Questionnaire

This questionnaire is designed to help risk management professionals determine how well their companies are addressing business ethics risks and programs.
Subscriber Content
Mon, Apr 15, 2019
Checklists & Questionnaires

Business Control Deficiency Decision Process Questionnaire

This questionnaire serves as a guide to determining the severity of deficiencies cited during the internal control testing process.
Subscriber Content
Mon, Apr 15, 2019
Audit Reports

Foreign Subsidiary Review Audit Report

This sample report documents an internal audit review of several aspects of a foreign subsidiary, including revenue and expenditure cycles, close the books process, payroll and human re...
Subscriber Content
Mon, Apr 15, 2019
Methodologies & Models

Regulatory Compliance Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s regulatory compliance process and to assist its progress from the initial/ad-hoc stage toward the...
Subscriber Content
Mon, Apr 15, 2019
Risk & Control Matrices - RCMs

Select and Manage Suppliers RCM

This document outlines risks and controls common to the “select and manage suppliers” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Apr 15, 2019
Checklists & Questionnaires

Anti-Fraud Program Evaluation Questionnaire

This document focuses on key questions for board members and management when evaluating an organization's anti-fraud program.
Subscriber Content
Mon, Apr 8, 2019
Checklists & Questionnaires

Corruption Risk Management Questionnaire

This questionnaire can be used to assess an organization's management of corruption risk, the Foreign Corrupt Practices Act (FCPA) and other key considerations.
Subscriber Content
Mon, Apr 8, 2019
Methodologies & Models

Revenue Assurance: Invoice Deduction Process Capability Matu…

This document provides a model and six elements of infrastructure that can be used to evaluate the invoice deduction aspect of an organization’s revenue assurance process.
Subscriber Content
Mon, Apr 8, 2019
Audit Reports

Sales Compensation Process Audit Report

This sample audit report summarizes an internal audit review of an organization's sales compensation process. The report includes an executive summary, background statistics, benchmarki...
Subscriber Content
Mon, Apr 1, 2019
Checklists & Questionnaires

Process Integration Checklist

This checklist can be used to facilitate the division of a merging company’s subsidiaries and to evaluate the divisions’ duplicate processes.
Subscriber Content
Mon, Apr 1, 2019
Checklists & Questionnaires

Account Reconciliation Questionnaire

This sample questionnaire can be used to analyze the effectiveness of an organization's account reconciliation process.
Subscriber Content
Mon, Apr 1, 2019
Risk & Control Matrices - RCMs

Manual Journal Entries RCM

This document outlines risks and controls common to the “manual journal entries” process in a risk control matrix format.
Subscriber Content
Mon, Apr 1, 2019
Audit Programs

Employee Benefits Audit Work Program

This audit program can be used by an organization to review its benefits program eligibility and administration and its benefit disbursement authorization.
Subscriber Content
Mon, Mar 25, 2019
Audit Programs

Foreign Corrupt Practices Act (FCPA) Audit Work Program

This audit program sample assists audit teams reviewing compliance with the Foreign Corrupt Practices Act of 1977.
Subscriber Content
Mon, Mar 25, 2019
Audit Programs

Facilities Management Audit Work Program

The purpose of this audit work program is to provide the general steps used to perform a facilities management audit.
Subscriber Content
Mon, Mar 25, 2019
Risk & Control Matrices - RCMs

Manage Inventories RCM

This document outlines risks and controls common to the “manage inventories” process in a risk control matrix format.
Subscriber Content
Mon, Mar 25, 2019
Methodologies & Models

Finance Process Capability Maturity Model (CMM)

This document provides a model and six elements of infrastructure that can be used to measure an organization’s finance process effectiveness and capability.
Subscriber Content
Mon, Mar 25, 2019
Requests for Proposals - RFPs

Request for Proposal: Systems Audit Work

This request for proposal (RFP) is designed for organizations seeking outsourced systems audit work, and is less formal than most proposal requests.
Subscriber Content
Mon, Mar 25, 2019
Process Flows

HR Compliance Process Flow

This flowchart defines the steps an organization can take to implement an HR compliance process.
Subscriber Content
Mon, Mar 18, 2019
Audit Programs

Fraud Prevention Process: Debit and Credit Card Transactions…

This audit program identifies and evaluates the effectiveness of a debit and credit card service provider’s fraud prevention process.
Subscriber Content
Mon, Mar 18, 2019
Audit Programs

Pricing and Discounts Audit Work Program

This \audit program can be used to conduct a thorough review of product pricing and to help assure that controls over pricing and discounts are effective.
Subscriber Content
Mon, Mar 18, 2019
Requests for Proposals - RFPs

Request for Proposal: Assess Internal Audit Coverage of Bank…

This request for proposal is designed for organizations seeking service providers to evaluate their internal audit approach and regulated banking subsidiaries.
Subscriber Content
Mon, Mar 18, 2019
Audit Programs

Other Liabilities Audit Work Program

This audit work program sample reviews other liabilities to ensure that the processes of approval, maintaining subsidiary ledgers and periodic reconciliation to the general ledger accou...
Subscriber Content
Mon, Mar 18, 2019
Checklists & Questionnaires

Accounts Payable System Functional Requirements Checklist

This tool highlights points to consider when rating the priority of an organization’s accounts payable system functional requirements.
Subscriber Content
Mon, Mar 18, 2019
Risk & Control Matrices - RCMs

Purchase Materials and Supplies: Purchase Orders RCM

This document outlines risks and controls common to the purchase order (PO) aspect of the “purchase materials and supplies” process in a risk control matrix format.
Subscriber Content
Mon, Mar 11, 2019
Methodologies & Models

Equal Employment Opportunity Capability Maturity Model (CMM)

This document provides a model that can be used to measure an organization’s equal employment opportunity management capability.
Subscriber Content
Mon, Mar 11, 2019
Audit Reports

Incentive Compensation Process Audit Report

This sample report summarizes an internal audit review of an organization's incentive compensation process. The report includes an executive summary, description of audit work performed...
Subscriber Content
Mon, Mar 11, 2019
Checklists & Questionnaires

International Human Resources Audit Questionnaire

This sample questionnaire outlines key considerations an organization should incorporate when performing an international human resources policies and operations audit.
Subscriber Content
Mon, Mar 11, 2019
Checklists & Questionnaires

Accounts Payable Outsourcing Vendor Selection Questionnaire

This sample questionnaire can be used to assess and compare accounts payable outsourcing vendors in a matrix format.
Subscriber Content
Mon, Mar 11, 2019
Requests for Proposals - RFPs

Request for Proposal: Internal Audit Department Quality Asse…

This sample request for proposal (RFP) includes a vendor questionnaire and is designed for an internal audit department seeking a service provider to conduct a quality assessment review...
Subscriber Content
Mon, Mar 4, 2019
Risk & Control Matrices - RCMs

Process Accounts Receivable and Collections RCM

This document outlines the risks and controls common to the accounts receivables and collections process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Mar 4, 2019
Checklists & Questionnaires

Accounts Payable Internal Controls Questionnaire

This tool features questions to consider for performing a control self-assessment of an organization’s accounts payable operations.
Subscriber Content
Mon, Mar 4, 2019
Checklists & Questionnaires

Recruitment Process Interview Questionnaire

This tool outlines questions to consider when developing process documentation for the recruitment process.
Subscriber Content
Mon, Mar 4, 2019
Checklists & Questionnaires

Acquisition Closing Checklist

The purpose of this checklist is to document the activities performed as part of an organization's acquisitions/new business development process.
Subscriber Content
Mon, Feb 25, 2019
Audit Reports

Disbursements Review Audit Report

This sample audit report provides a review of the key processes related to disbursement, including accounts payable, expense accounting and procurement cards.
Subscriber Content
Mon, Feb 25, 2019
Requests for Proposals - RFPs

Request for Proposal: Financial Institution Quality Assessme…

This sample request for proposal (RFP) is designed for a financial institution seeking a service provider to conduct an evaluation of its internal audit approach and coverage of its reg...
Subscriber Content
Mon, Feb 25, 2019
Checklists & Questionnaires

Process Control Questionnaire: Managing Patient Financial S…

This document demonstrates one way that an internal auditor can creatively use a simple questionnaire to gain an understanding of the controls around any business process.
Subscriber Content
Tue, Feb 19, 2019
Checklists & Questionnaires

Accounts Payable Activity Questionnaire

This questionnaire analyzes accounts payable activities by assessing the activities conducted over a three-day period.
Subscriber Content
Mon, Feb 18, 2019
Risk & Control Matrices - RCMs

Purchase Materials and Supplies RCM

This document outlines risks and controls common to the “purchasing of materials and supplies” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Feb 18, 2019
Requests for Proposals - RFPs

Request for Proposal: External Quality Assessment Review

This request for proposal (RFP) is designed for organizations seeking a service provider to perform a quality assessment review of the internal audit department.
Subscriber Content
Mon, Feb 18, 2019
Guides

Financial Statement Risk Assessment Guide

This guide provides a detailed overview of key steps to the financial statement risk assessment process, which includes prioritizing financial reporting elements, defining processes, li...
Subscriber Content
Mon, Feb 11, 2019
Requests for Proposals - RFPs

Request for Proposal: Internal Audit Services and Sarbanes-O…

This sample request for proposal for co-sourcing internal audit and Sarbanes-Oxley compliance services provides a variety of sample questions to ask a potential outsource or co-source p...
Subscriber Content
Mon, Feb 11, 2019
Audit Reports

Import Compliance Audit Report

This audit report sample assesses an organization’s adherence to its established import procedures and compliance with the laws and regulations of the U.S. Customs and Border Protection...
Subscriber Content
Mon, Feb 11, 2019
Risk & Control Matrices - RCMs

Manage Service Contracts: Entering Contracts into the System…

This document outlines risks and controls common to the ‘‘support end users” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Feb 11, 2019
Checklists & Questionnaires

Month-End Walk-Through Questionnaire

This tool provides questions to consider when reviewing an organization's month-end close process and determining whether appropriate controls are working properly.
Subscriber Content
Mon, Feb 11, 2019
Methodologies & Models

Expenditure Capability Maturity Model (CMM)

This document provides a sample capability maturity model and six elements of infrastructure for the expenditure process.
Subscriber Content
Mon, Feb 4, 2019
Audit Reports

Sales Order Cycle Review Audit Report

This sample audit report outlines a review of an organization's sales order cycle, including the quote-to-invoice process, contract operations and maintenance, the accuracy and integrit...
Subscriber Content
Mon, Feb 4, 2019
Audit Reports

Distributor Sales Review Audit Report

This audit report focuses on the distribution sales process, including items such as current distributor contracts and compliance with established parameters. credit memo data over a si...
Subscriber Content
Mon, Jan 28, 2019
Methodologies & Models

Payroll Capability Maturity Model (CMM)

This document provides a sample capability maturity model and six elements of infrastructure for the payroll process.
Subscriber Content
Mon, Jan 21, 2019
Requests for Proposals - RFPs

Request for Proposal: Internal Audit – Energy Industry

This sample request for proposal (RFP) document focuses on finding an internal audit service provider to support an organization in the energy industry.
Subscriber Content
Mon, Jan 21, 2019
Audit Programs

Membership and Billing Audit Work Program

This audit program reviews the membership and billing process within a healthcare cooperative.
Subscriber Content
Mon, Jan 21, 2019
Checklists & Questionnaires

Sarbanes-Oxley Sustainable Compliance Questionnaire

This questionnaire addresses how organizations can make Sarbanes-Oxley compliance sustainable while improving business processes that impact financial reporting.
Subscriber Content
Mon, Jan 21, 2019
Methodologies & Models

Treasury Risk Management Capability Maturity Model (CMM)

This document provides a sample capability maturity model and six elements of infrastructure for the treasury risk management process.
Subscriber Content
Mon, Jan 14, 2019
Audit Reports

Business Partner Royalty Audit Report

This sample audit report covers business partner agreement compliance and includes a review of company compliance related to employee training policies.
Subscriber Content
Mon, Jan 14, 2019
Requests for Proposals - RFPs

Request for Proposal: Internal Audit – Healthcare Industry

This sample request for proposal (RFP) document focuses on finding an internal audit service provider to support a healthcare organization.
Subscriber Content
Mon, Jan 14, 2019
Audit Programs

Property Investments Audit Work Program

This audit program sample includes steps that can be used to review a company’s property investment process.
Subscriber Content
Mon, Jan 14, 2019
Risk & Control Matrices - RCMs

Formulate EH&S Management: External Relationships RCM

This document outlines risks and controls common to the external relationships aspect of the environmental health and safety (EH&S) management process in a risk control matrix (RCM)...
Subscriber Content
Mon, Jan 7, 2019
Audit Reports

IT Governance Review Report

Objectives of this sample IT governance report include gaining a high-level understanding of the organization's IT governance processes and providing management with a benchmark against...
Subscriber Content
Mon, Jan 7, 2019
Checklists & Questionnaires

Medical Clinic Operational Processes Questionnaire

This sample questionnaire can be used when performing an audit of a medical clinic’s operational processes.
Subscriber Content
Mon, Jan 7, 2019
Checklists & Questionnaires

Financial Reporting Risk Profile Questionnaire

This questionnaire focuses on topics board members and management should consider when discussing financial reporting risk profile (FRRP).
Subscriber Content
Mon, Jan 7, 2019
Process Flows

Elder Care Process Flow

This process map defines the steps taken by an organization implementing an elder care benefits program.
Subscriber Content
Mon, Dec 31, 2018
Audit Reports

Security Policy and Procedure Evaluation Report: Applicatio…

This audit report records the result of an evaluation of application development and change control security policies and procedures at an organization.
Subscriber Content
Mon, Dec 31, 2018
Audit Reports

Business Continuity/Disaster Recovery Program Assessment Rep…

This audit report sample focuses on whether an appropriate enterprise-wide governance structure is in place to manage the ongoing development, enhancement and maintenance of a business ...
Subscriber Content
Mon, Dec 17, 2018
Guides

Fraud: Internal Audit's Role in Detection and Preventio…

The objectives of this guide are to raise awareness about internal audit’s responsibilities related to fraud detection and prevention, to help auditors recognize fraud red flags, and to...
Subscriber Content
Mon, Dec 17, 2018
Checklists & Questionnaires

Financial Disclosure Communication Questionnaire

This sample questionnaire helps companies ensure that they are aware of all material transactions, contracts, events or other items which might require disclosure in Securities and Exch...
Subscriber Content
Mon, Dec 17, 2018
Checklists & Questionnaires

Medical Records, Coding and Billing Processes Compliance Que…

This tool provides questions to consider when performing audits of an organization's medical records, coding and billing compliance processes.
Subscriber Content
Mon, Dec 17, 2018
Audit Reports

Human Resources (HR) Process and Compliance Audit Report

This sample human resources process and compliance internal audit report focuses on time reporting, payroll, recruiting, hiring and termination.
Subscriber Content
Mon, Dec 10, 2018
Memos

Physical Inventory Count Memo

This sample memo provides physical inventory instructions that a company can use to compare counted quantities to on-hand quantities in order to identify discrepancies.
Subscriber Content
Mon, Dec 10, 2018
Checklists & Questionnaires

Detailed Medical Record Review Questionnaire

This tool provides questions organizations can use when performing a health care audit.
Subscriber Content
Mon, Dec 10, 2018
Audit Reports

Fund Accounting Process Audit Report

This sample report highlights the controls related to an organization’s fund accounting process.
Subscriber Content
Mon, Dec 10, 2018
Checklists & Questionnaires

Control Self-Assessment Questionnaire: Financial Reporting a…

This sample helps a company determine whether its established controls for financial reporting and the general ledger are designed and operating properly to meet control objectives.
Subscriber Content
Mon, Dec 3, 2018
Audit Reports

Sales Order Processing Review Audit Report

This audit report evaluates the control adequacy and operational effectiveness of the sales order processing cycle.
Subscriber Content
Mon, Dec 3, 2018
Methodologies & Models

Fundraising Management Capability Maturity Model and Six Ele…

This document includes a capability maturity model and the six elements of infrastructure that can be used to evaluate an organization’s fundraising management.
Subscriber Content
Mon, Dec 3, 2018
Checklists & Questionnaires

Information Technology (IT) General Controls Questionnaire

This tool provides questions to consider when assessing a company’s information technology (IT) controls.
Subscriber Content
Mon, Dec 3, 2018
Audit Programs

Health Reimbursement Accounts Audit Work Program

This work program sample can be used to review a company’s health reimbursement account program.
Subscriber Content
Mon, Nov 26, 2018
Audit Reports

Enterprise Risk Assessment Board Report

This sample report provides findings from a company’s enterprise risk assessment, including risk assessment process recap, risk categories and risk criteria.
Subscriber Content
Mon, Nov 26, 2018
Audit Reports

Security Policy and Procedure Evaluation Report: Data Securi…

This report records the results of an evaluation of data security policies and procedures. This report format that can be used to communicate the status of company policies, and also to...
Subscriber Content
Mon, Nov 26, 2018
Audit Reports

Technology Change Management Audit Report

This report discusses the results of a technology change management (TCM) process audit. The document offers insight into of the company’s TCM practices and strategies, and identifies s...
Subscriber Content
Mon, Nov 26, 2018
Process Flows

Employee Rights Process Flow

This sample flowchart defines steps for implementing an employee rights process within an organization.
Subscriber Content
Mon, Nov 19, 2018
Audit Programs

Vendor Review Audit Work Program

This sample provides steps for reviewing a company’s vendor management process.
Subscriber Content
Mon, Nov 19, 2018
Audit Reports

Security Policy and Procedure Evaluation Report: Administrat…

This report records the result of an evaluation of security policies and procedures. The sample illustrates administrative and personnel security policy issues and leading practices to ...
Subscriber Content
Mon, Nov 19, 2018
Checklists & Questionnaires

IT Operations Management Self-Assessment Questionnaire

This tool is a high-level self-assessment questionnaire for use by an auditee prior to reviewing an organization’s information technology (IT) operations management.
Subscriber Content
Mon, Nov 19, 2018
Checklists & Questionnaires

General Threat Questionnaire

This sample checklist can be used for risk assessment to identify failure scenarios and the likelihood and severity of different risk areas.
Subscriber Content
Mon, Nov 19, 2018
Risk & Control Matrices - RCMs

Manage Tax Functions: Internal Tax Function RCM

This document outlines risks and controls common to the “internal tax function” aspect of the process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Nov 19, 2018
Guides

Business Impact Analysis Facilitation Guide

This presentation describes a particular methodology for conducting a business impact analysis (BIA). The BIA is the careful study of individual business processes and support functions...
Subscriber Content
Mon, Nov 19, 2018
Audit Reports

Strategic and Operational Process Review Report

This audit report summarizes a strategic and operational review of a company’s business environment and production processes.
Subscriber Content
Mon, Nov 12, 2018
Guides

Internal Audit’s Role in Mergers and Acquisitions Guide

This sample guide outlines the role of internal auditors in the mergers and acquisitions process.
Subscriber Content
Mon, Nov 5, 2018
Process Flows

Health Reimbursement Accounts Process Flow

This sample flowchart defines steps for implementing a health reimbursement process at a company.
Subscriber Content
Mon, Nov 5, 2018
Audit Reports

IT Risks and Controls Review Report

The objective of this audit report is to reduce the volume of controls across applications, infrastructure and IT processes in order to improve consistency and focus on key risks.
Subscriber Content
Mon, Nov 5, 2018
Checklists & Questionnaires

IT Application Management Self-Assessment Questionnaire

This high-level self assessment questionnaire can be used by an auditee prior to a review of IT application management.
Subscriber Content
Mon, Nov 5, 2018
Checklists & Questionnaires

System Implementation Risk Assessment Questionnaire

This sample helps to assess the risks involved in the implementation of any new or updated software application at a company.
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
Audit Reports

Entity-Level Fraud Risk Assessment Process Report

This sample fraud risk assessment report provides an overview of the process one company undertook to satisfy the requirements of evaluating fraud risks that pertain to internal control...
Subscriber Content
Mon, Oct 22, 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 control matrix (RCM) format.
Subscriber Content
Mon, Oct 22, 2018
Audit Reports

Billing and Collections Review Audit Report: Hospitals and C…

This sample audit report focuses on accounts receivable (AR) controls and processes associated with hospitals and healthcare clinics.
Subscriber Content
Mon, Oct 22, 2018
Process Flows

Employee Bonus Process Flow

This sample flowchart defines the steps for implementing an employee bonus program.
Subscriber Content
Mon, Oct 15, 2018
Guides

Process Evaluation Guide

This sample guide provides an overview of process evaluation and includes an example process description chart.
Subscriber Content
Mon, Oct 15, 2018
Guides

Internal Control Review Conclusion/Opinion Guide – Writing E…

This sample outlines writing examples for conclusions and opinions on an internal control review.
Subscriber Content
Mon, Oct 15, 2018
Checklists & Questionnaires

IT Implementation Review Scoping Checklist

This checklist assists with the scoping of an application controls review and/or implementation review that covers both pre- and post-implementation procedures.
Subscriber Content
Mon, Oct 15, 2018
Checklists & Questionnaires

Sarbanes-Oxley Control Deficiency Assessment Form

This sample helps to determine the severity of any deficiencies cited during the SOX documentation and testing process.
Subscriber Content
Mon, Oct 15, 2018
Audit Reports

HIPAA Security Gap Assessment Report

This sample report reviews an organization’s compliance with components of the Health Insurance Portability and Accountability Act (HIPAA) Security Final Rule.
Subscriber Content
Mon, Oct 15, 2018
Process Flows

COBRA Process Flow

This flowchart provides suggested steps for the implementation of the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA).
Subscriber Content
Mon, Oct 8, 2018
Process Flows

​Benchmarking Process Flow

This flowchart provides the common steps taken during various benchmarking phases.
Subscriber Content
Mon, Oct 8, 2018
Audit Reports

Financial Controls Review Audit Report

This audit report reviews financial controls at an equipment facility plant.
Subscriber Content
Mon, Oct 8, 2018
Checklists & Questionnaires

Working Capital Management Questionnaire

There are three fundamental building blocks of effective cash management: working capital optimization, cash flow forecasting and liquidity management. This document is designed to help...
Subscriber Content
Mon, Oct 8, 2018
Checklists & Questionnaires

Privacy and Data Protection Questionnaire

This tool provides questions to consider when evaluating risks related to privacy/data protection and accumulated privacy standards.
Subscriber Content
Mon, Oct 8, 2018
Audit Reports

Business Continuity Software Research Report

This report assesses various business continuity software solution providers in the global market with the purpose of enhancing the organization’s business continuity management capabil...
Subscriber Content
Mon, Oct 1, 2018
Checklists & Questionnaires

Banking Controls: Management Control Structure Evaluation Q…

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

IT Application Control Deficiency Decision Process Questionn…

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

Co-Op Advertising Internal Audit and Process Review Report

This 30-page audit report outlines the activities and tasks included in the co-op advertising process and provides management with information about the condition of risks and internal ...
Subscriber Content
Mon, Oct 1, 2018
Risk & Control Matrices - RCMs

Manage and Administer Benefits: Healthcare Reimbursement Acc…

This document outlines risks and controls common to the ‘‘manage healthcare reimbursements accounts process’’ in a risk control matrix (RCM) format.
Subscriber Content
Mon, Sep 24, 2018
Guides

Segregation of Duties and Logical Access Guide

This sample explains the concept of segregation of duties, including its types, importance, risks, and the role of internal audit/management/external audit. It also includes a sample Se...
Subscriber Content
Mon, Sep 24, 2018
Process Flows

Target Costing and Profit Management Process Flow

This process flow sample provides steps for completing the target costing and profit management process at an automotive company.
Subscriber Content
Mon, Sep 24, 2018
Audit Reports

Security Policy and Procedure Evaluation Report: Communicati…

This report records the result of a security policies and procedures evaluation. The sample illustrates communications security policy issues and practices and provides a useful format ...
Subscriber Content
Mon, Sep 24, 2018
Checklists & Questionnaires

IT Infrastructure Control Deficiency Decision Questionnaire

This sample questionnaire helps to determine the severity of any deficiencies cited during the control testing process.
Subscriber Content
Mon, Sep 24, 2018
Checklists & Questionnaires

Internal Security Questionnaire

This tool provides questions for audit committees to consider when assessing internal security risks.
Subscriber Content
Mon, Sep 17, 2018
Process Flows

Determining Data Requirements Process Flow

This process flow provides steps for determining the data requirement process at a company.
Subscriber Content
Mon, Sep 17, 2018
Process Flows

New Product Development Process Flow

This sample provides steps for the new product development process at a company.
Subscriber Content
Mon, Sep 17, 2018
Audit Reports

Credit Evaluation and Collections Review Report

This sample audit report focuses on the credit evaluation and collections review process. Objectives are to obtain an understanding of the existing processes, assess the internal contro...
Subscriber Content
Mon, Sep 17, 2018
Process Flows

Career Planning Program Process Flow

This process flow provides steps for creating a career planning program at any company.
Subscriber Content
Mon, Sep 10, 2018
Audit Reports

IT General Controls Assessment Report

This sample report provides findings from a current IT general control framework review at a company.
Subscriber Content
Mon, Sep 10, 2018
Guides

Internal Controls and Shareholder Value Guide

This sample provides an overview of internal controls and how they help with creating shareholder value.
Subscriber Content
Mon, Sep 10, 2018
Memos

Journal Entry Review Planning Memo

This sample memo includes a review of policies, procedures and internal controls currently in place regarding the processing and review of journal entries as well as the closing process...
Subscriber Content
Mon, Sep 3, 2018
Guides

Guide to Prioritizing Using the Nominal Group Technique

This guide allows a group to rank a list of options or ideas in order of importance in a group meeting or brainstorming session.
Subscriber Content
Mon, Sep 3, 2018
Audit Reports

Stock Options Audit Report

This sample report can be used by internal audit to conduct reviews of an organization's stock option process and activities.
Subscriber Content
Mon, Sep 3, 2018
Memos

Compliance and Regulation Management Review Memo

This tool outlines the steps for the review of policies, procedures and internal controls within a company’s compliance regulation management function.
Subscriber Content
Mon, Aug 27, 2018
Audit Reports

Internal Audit Status Update Report

This sample internal audit report includes a status update to be presented to the audit committee.
Subscriber Content
Mon, Aug 27, 2018
Process Flows

Income Tax Process Flow

This flowchart defines the steps used for the income tax, sales tax, use tax, insurance renewal, insurance maintenance and contract processes.
Subscriber Content
Mon, Aug 20, 2018
Checklists & Questionnaires

Control Design Effectiveness Review Checklist

This tool provides guidelines to consider while reviewing effectiveness of the controls designed to mitigate risks.
Subscriber Content
Mon, Aug 20, 2018
Memos

SOX IT Testing Planning Memo

This memo captures details for SOX IT testing, including objectives, project scope, transaction types, key risks, coordination with specialists, and IT audit decisions.
Subscriber Content
Mon, Aug 13, 2018
Audit Reports

Out-of-Contract Life Claims Settlements Audit Report

This sample audit report reviews the out-of-contract life claims settlement process at a company.
Subscriber Content
Mon, Aug 13, 2018
Audit Reports

Quarterly Compliance Assessment Audit Report

The purpose of this report is to document internal audit’s quarterly assessment of compliance policies and procedures and the validation of the operational effectiveness of key activiti...
Subscriber Content
Mon, Aug 13, 2018
Guides

Internal Audit Competency Model and Assessment Guide

This guide suggests competency objectives for internal auditors at junior, intermediate and senior levels.
Subscriber Content
Mon, Aug 13, 2018
Audit Reports

Data Privacy Maturity Audit Report

This report provides findings from the data privacy maturity assessment at any given company.
Subscriber Content
Mon, Aug 6, 2018
Audit Reports

PMO Effectiveness Review Audit Report

This sample audit report provides a review of an enterprise project management office (EPMO) to determine if practices, management principles and processes are aligned with industry lea...
Subscriber Content
Mon, Aug 6, 2018
Audit Reports

Business Process Effectiveness Review Report

This sample audit report reviews the effectiveness of the financial processes at an organization and identifies ways to improve efficiency.
Subscriber Content
Mon, Aug 6, 2018
Audit Programs

EDI Audit Work Program

This sample work program focuses on the processes to set up, design, and test client and carrier interfaces, and understand the documentation that is maintained for each interface.
Subscriber Content
Mon, Jul 30, 2018
Checklists & Questionnaires

Bank Controls: Information Systems Evaluation Tool

This tool helps to assist management in analyzing the effectiveness of the internal control structure over financial reporting as it relates to information systems (IS).
Subscriber Content
Mon, Jul 30, 2018
Guides

Facilitating SOX Compliance Using a Committee Structure Guid…

This guide discusses the duties, composition, structure and interrelationships of the disclosure committee that needs to be formed to facilitate SOX compliance.
Subscriber Content
Mon, Jul 30, 2018
Checklists & Questionnaires

Quarterly Disclosure Controls Assessment Questionnaire

The purpose of this questionnaire is to facilitate the quarterly assessment of controls surrounding the financial reporting process.
Subscriber Content
Mon, Jul 23, 2018
Guides

Journal Entry Training Guide

This guide can be used to train auditors on the various aspects of an organization’s journal entry process.
Subscriber Content
Mon, Jul 23, 2018
Guides

Account Reconciliation Training Guide

This guide provides an overview and covers basic concepts of accounts reconciliation, including types of accounts reconciliation, importance, characteristics, etc.
Subscriber Content
Mon, Jul 16, 2018
Audit Reports

Finance and Accounting Risk Awareness Audit Report

This sample audit report provides findings from a risk awareness and scenario analysis for a construction and development group’s finance and accounting function.
Subscriber Content
Mon, Jul 16, 2018
Audit Reports

Quality Assurance Review Plan Report

This audit report outlines the approach followed to establish a quality assurance function, which includes evaluating the organization’s risks.
Subscriber Content
Mon, Jul 16, 2018
Checklists & Questionnaires

Healthcare Provider Baseline Controls Assessment Questionnai…

This tool provides questions to consider for assessing and improving the controls in different business processes.
Subscriber Content
Mon, Jul 16, 2018
Checklists & Questionnaires

Hazard Assessment Checklist and Corrective Action Report

This tool provides questions to consider while conducting periodic hazard assessments.
Subscriber Content
Mon, Jul 16, 2018
Audit Reports

Post-Implementation Controls Audit Report

This sample audit report provides findings from a post-implementation review specific to audited controls and fixed assets.
Subscriber Content
Mon, Jul 9, 2018
Audit Reports

Internal Audit Plan Status – Report to the Audit Committee

This sample internal audit report includes a status summary and recommendations for quarter 1 of the fiscal year.
Subscriber Content
Mon, Jul 9, 2018
Audit Reports

SAP Change Management Review Audit Report

This sample audit report provides management with an assessment of its current state and associated SAP change management risks.
Subscriber Content
Mon, Jul 9, 2018
Checklists & Questionnaires

IT Disaster Recovery Plan Assessment Checklist

This tool provides questions to consider for IT disaster recovery plan assessment. The focus areas include project initiation and management, risk assessment, and business impact analys...
Subscriber Content
Mon, Jul 9, 2018
Checklists & Questionnaires

Entity-Level Documentation Request Checklist

This tool provides a sample list of documents that can be used as a checklist for preparation of an entity level documentation request.
Subscriber Content
Mon, Jul 9, 2018
Guides

Internal Control Owner Training Guide

This guide provides an overview of the internal controls process, including objectives, implementation, timeline, owner responsibilities, evaluating the effectiveness of internal contro...
Subscriber Content
Mon, Jul 2, 2018
Guides

Procurement Card Programs: Guide to Internal Control

The purpose of a procurement card program is to offer an alternative for the purchase and payment of low-dollar, non-inventory, non-capital items. This guide covers the most effective c...
Subscriber Content
Mon, Jul 2, 2018
Guides

Process Overview Form Guide

This sample document provides instructions on using process overview forms and includes a blank template and a completed example.
Subscriber Content
Mon, Jul 2, 2018
Process Flows

Executive Bonus Process Flow

This flowchart defines the steps for the executive bonus process.
Subscriber Content
Mon, Jun 25, 2018
Checklists & Questionnaires

Information Technology (IT) Infrastructure Questionnaire

This tool helps auditors gather information related to information technology infrastructure, which helps with understanding the IT infrastructure of a company.
Subscriber Content
Mon, Jun 25, 2018
Process Flows

Health Insurance Broker/Agent Process Flow

This flowchart defines the steps for the health insurance broker/agent process.
Subscriber Content
Mon, Jun 25, 2018
Audit Reports

Security Assessment Audit Report

This sample report presents the results of an organization's information security audit.
Subscriber Content
Mon, Jun 25, 2018
Checklists & Questionnaires

System Privileges for Terminated Employees Checklist

This sample provides action steps to consider for protecting an organization’s critical systems and data and secure systems in the event of a terminated employee compromising access con...
Subscriber Content
Mon, Jun 18, 2018
Risk & Control Matrices - RCMs

Manage Billing/Account Adjustments RCM

This document outlines risks and controls common to the manage billing/account adjustments process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Jun 11, 2018
Process Flows

Financial Reporting Process Flow

This flowchart defines the steps for flexible benefits process at a company.
Subscriber Content
Mon, Jun 11, 2018
Audit Reports

Software Company Internal Audit Plan

This sample internal audit plan report highlights specific areas of focus for each proposed internal audit project.
Subscriber Content
Mon, Jun 11, 2018
Checklists & Questionnaires

Record Retention Questionnaire

This tool helps to assure that records are retained in compliance with any regulatory record retention requirements and with company policy.
Subscriber Content
Mon, Jun 11, 2018
Checklists & Questionnaires

Sarbanes-Oxley Section 404 Documentation Readiness Checklist

This tool includes checklist to evaluate the adequacy of Section 404 process documentation prior to submitting to the external auditor for review and prior to developing a test plan.
Subscriber Content
Mon, Jun 11, 2018
Process Flows

Healthcare Dependents Process Flow

This flowchart defines the steps for dependents healthcare process.
Subscriber Content
Mon, Jun 4, 2018
Checklists & Questionnaires

Internal Audit Department: Quality Assurance Review External…

This tool includes questions to consider while conducting interviews with the external auditors to solicit their views and feedback on a company's Internal Audit function.
Subscriber Content
Mon, Jun 4, 2018
Checklists & Questionnaires

Test Documentation Validation Checklist

This tool lists information/documentation that must be checked for completeness and accuracy upon receipt of testing material for each business cycle.
Subscriber Content
Mon, Jun 4, 2018
Guides

Process Mapping Guidelines Flowcharting

This guide defines primary symbols and provides specific guidelines for preparing a flowchart.
Subscriber Content
Mon, Jun 4, 2018
Risk & Control Matrices - RCMs

Invoice the Customer RCM

This document outlines risks and controls common to the invoice the customer process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 28, 2018
Audit Programs

Executive Compensation Plan Payout Audit Work Program

This audit program sample helps to review an organization’s executive compensation plan payout process.
Subscriber Content
Mon, May 28, 2018
Checklists & Questionnaires

Internal Audit Department: Quality Assurance Review Customer…

This customer satisfaction survey is meant to be used during a quality assurance review (QAR) of an internal audit department.
Subscriber Content
Mon, May 28, 2018
Checklists & Questionnaires

Update Testing: Control Self-Assessment Questionnaire

This questionnaire helps to assess if the controls are operating effectively within a business unit.
Subscriber Content
Mon, May 28, 2018
Risk & Control Matrices - RCMs

Managed Fixed Assets: Maintenance RCM

This document outlines risks and controls common to the asset acquisition component of the “maintenance” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 21, 2018
Checklists & Questionnaires

General IT Controls Review: Passwords Questionnaire

This tool provides questions to consider while reviewing general IT controls password standards.
Subscriber Content
Mon, May 21, 2018
Guides

Human Resources Risk Management Guide

This guide defines human resources risk and identifies the major HR processes and sub-processes which involve risks.
Subscriber Content
Mon, May 21, 2018
Risk & Control Matrices - RCMs

Drafting and Reporting Financial Statements RCM

This document outlines risks and controls common to the drafting and reporting financial statements process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 14, 2018
Checklists & Questionnaires

Sarbanes-Oxley Walkthrough Checklist

This sample provides questions and recommendations to consider for sarbanes-oxley walkthrough process.
Subscriber Content
Mon, May 14, 2018
Guides

Financial Ratio Analysis Guide

This document provides guidance on performance ratios, financial status ratios, and market value ratios that can be used for a financial ratio analysis.
Subscriber Content
Mon, May 14, 2018
Audit Programs

COBRA Audit Work Program

This work program outlines the steps to audit the COBRA process.
Subscriber Content
Mon, May 7, 2018
Checklists & Questionnaires

International Joint Venture Self-Assessment Checklist

This tool provides questions to consider for self-assessment of an international joint venture.
Subscriber Content
Mon, May 7, 2018
Checklists & Questionnaires

General IT Controls Review: Disaster Recovery Questionnaire

This tool provides best practice questions to consider for a company’s disaster recovery plan.
Subscriber Content
Mon, May 7, 2018
Guides

Sarbanes-Oxley Walkthrough Guidance for General IT Controls

This tool provides guidelines for a sarbanes-oxley walkthrough for general IT controls.
Subscriber Content
Mon, May 7, 2018
Risk & Control Matrices - RCMs

Managed Fixed Assets: Asset Acquisition RCM

This document outlines risks and controls common to the asset acquisition component of the “managed fixed assets” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 7, 2018
Checklists & Questionnaires

Self-Assessment Questionnaire: IT Security Remediation

This sample is intended to be used to assist with Sarbanes-Oxley Act (SOA) control remediation efforts.
Subscriber Content
Mon, Apr 30, 2018
Audit Reports

High-Tech Company Internal Audit Plan Report to the Audit Co…

This report provides findings from a business self-assessment (BSA) at a company and also consists of a proposed internal audit plan..
Subscriber Content
Mon, Apr 30, 2018
Audit Reports

Bank Audit Plan Report

This sample outlines the audit plan for a bank, including risk assessment, gap analysis from previous year audit plan, and audit schedule.
Subscriber Content
Mon, Apr 23, 2018
Audit Reports

Strategic Internal Audit Plan

This sample outlines the approach employed by internal audit to develop the audit plan and indicative projects for the year.
Subscriber Content
Mon, Apr 16, 2018
Process Flows

Child Care Process Flow

This flowchart defines the steps in a child care process including the controls and procedure specifications.
Subscriber Content
Mon, Apr 16, 2018
Policies & Procedures

Customer Profitability Review Policy

This sample policy provides guidance to marketing department on how to prioritize and implement standard controls in the customer profitability review process.
Subscriber Content
Mon, Apr 9, 2018
Policies & Procedures

Career Planning Policy

This sample policy provides an overview of career planning and development of employees in an organization.
Subscriber Content
Mon, Apr 9, 2018
Checklists & Questionnaires

Quarterly Internal Control Self-Assessment Questionnaire

This questionnaire helps to identify company’s internal control issues in order to maximize internal audit resources and assistance.
Subscriber Content
Mon, Apr 2, 2018
Audit Reports

Sales Commissions Audit Report

This sample report provides findings from a sales commissions review at a company.
Subscriber Content
Mon, Apr 2, 2018
Audit Programs

Healthcare Dependents Audit Work Program

This sample audit work program outlines the steps to audit the healthcare dependents process.
Subscriber Content
Mon, Mar 26, 2018
Methodologies & Models

Equal Employment Opportunity: Capability Maturity Model and…

This document includes the capability maturity model and six elements of infrastructure for equal employment opportunities.
Subscriber Content
Mon, Mar 19, 2018
Audit Reports

Product Safety Review Audit Report

This audit report sample provides findings from a product safety review performed at a company.
Subscriber Content
Mon, Mar 19, 2018
Methodologies & Models

Employee Labor/Management Relations: CMM and Six Elements

This document outlines the capability maturity model and six elements of infrastructure for employee labor/management relations.
Subscriber Content
Mon, Mar 12, 2018
Policies & Procedures

Cardholder Data Handling Policy

This sample policy ensures that all company cardholder classified data is properly handled, whether being transmitted within the organization or to a trusted third party.
Subscriber Content
Mon, Mar 12, 2018
Policies & Procedures

AR Risk Sales Orders Policy

This sample documents procedures for opening sales orders to authorize expenditure of company funds on products or services which are yet to be contractually procured by the identified ...
Subscriber Content
Mon, Mar 5, 2018
Checklists & Questionnaires

Order Processing Benchmarking Questionnaire

This questionnaire template can be used to perform a benchmarking survey for order processing.
Subscriber Content
Mon, Mar 5, 2018
Audit Reports

Team Member Resources Audit Report

This audit report outlines findings and business risks/impacts from a review of the team member resources function at a company.
Subscriber Content
Mon, Mar 5, 2018
Checklists & Questionnaires

Internal Audit Quality Assurance Review Planning Meeting Che…

This sample checklist covers topics to be included for discussion in a quality assurance review (QAR) planning meeting.
Subscriber Content
Mon, Feb 26, 2018
Policies & Procedures

Accounts Receivable Letter Contracts Policy

This sample defines the policy and circumstances under which a letter contract can be accepted.
Subscriber Content
Mon, Feb 19, 2018
Audit Reports

Special Accounts Staffing Process Assessment Report

This report provides findings from a company’s special accounts staffing process assessment.
Subscriber Content
Mon, Feb 19, 2018
Audit Reports

Pre-Year 1 SOX Roadmap Audit Report

This audit report summarizes the observations, recommendations, and related remediation prioritization for business and IT processes that were documented for the purposes of eventual Sa...
Subscriber Content
Mon, Feb 19, 2018
Risk & Control Matrices - RCMs

Manage and Administer Benefits: Health Insurance Broker/Agen…

This document outlines risks and controls common to the health insurance broker/agent component of the “manage and administer benefits” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Feb 12, 2018
Checklists & Questionnaires

Health and Wellness Compliance Overview Questionnaire

This questionnaire covers the common initiatives, tax implications, legal issues, key risks, expected key controls and interview questions related to compliance procedures for health an...
Subscriber Content
Mon, Feb 12, 2018
Checklists & Questionnaires

Marketing and Selling Internal Audit Checklist

This internal audit checklist includes key factors to help internal auditors market and sell their services better and increase internal audit value and productivity.
Subscriber Content
Mon, Feb 12, 2018
Audit Reports

Real Estate Services Agreement Audit Report

This sample audit report provides findings from a company’s real estate services agreement review.
Subscriber Content
Mon, Feb 5, 2018
Audit Reports

Third-Party Licensing Process Audit Report

This audit report reviews the processes utilized by a company to comply with third-party licensing agreements.
Subscriber Content
Mon, Feb 5, 2018
Checklists & Questionnaires

Internal Audit Department – Quality Assurance Review Custome…

This customer satisfaction survey is meant to be used during a quality assurance review (QAR) of an internal audit department.
Subscriber Content
Mon, Feb 5, 2018
Policies & Procedures

Stock Grant Quarterly Approval Policy

This sample policy outlines the procedures for grant approval by senior management and the compensation committee.
Subscriber Content
Mon, Jan 29, 2018
Process Flows

Employee Leave Benefits Process Flow

This employee leave benefits process flow focuses on steps for the development of a leave policy and the processing of leave claims.
Subscriber Content
Mon, Jan 29, 2018
Guides

Sarbanes-Oxley Program Implementation Guide

This guide provides procedures, checklists and summaries that can be used to implement changes within an organization’s Sarbanes-Oxley program.
Subscriber Content
Mon, Jan 29, 2018
Checklists & Questionnaires

Internal Audit Director Quality Assurance Review Interview Q…

This tool provides questions to consider while interviewing a director during a quality assurance review of the internal audit department.
Subscriber Content
Mon, Jan 29, 2018
Risk & Control Matrices - RCMs

Manage and Administer Benefits: Adoption Assistance RCM

This document outlines risks and controls common to the adoption assistance component of the “manage and administer benefits” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Jan 22, 2018
Policies & Procedures

Workstation Use Policy

This sample policy outlines the measures and actions an organization uses to safeguard equipment and information on company systems.
Subscriber Content
Mon, Jan 22, 2018
Audit Reports

Rebate Process Audit Report

This report provides findings from an organization’s rebate process review.
Subscriber Content
Mon, Jan 22, 2018
Policies & Procedures

Compliance With Security Laws Policy

This sample policy outlines an organization’s process for ensuring compliance with federal security laws.
Subscriber Content
Mon, Jan 15, 2018
Policies & Procedures

Cash Account Transaction & Approval Policy

This sample policy directs company employees in regard to certain cash control activities, including the establishment of bank accounts, forecasting, and handling and approving cash tra...
Subscriber Content
Mon, Jan 15, 2018
Audit Programs

Bank Financial Reporting Cycle: Control Objectives and Audit…

This tool helps management analyze the effectiveness of the internal control structure over financial reporting for the financial reporting cycle at a bank.
Subscriber Content
Mon, Jan 15, 2018
Policies & Procedures

Vendor Contract Library Management Policy

This sample policy establishes guidelines and procedures that must be followed with respect to retention, administration and amendment of vendor contracts in which a company is a party ...
Subscriber Content
Mon, Jan 8, 2018
Audit Reports

Intercompany Reconciliation Audit Report

This audit report focuses on reducing intercompany out-of-balance differences to an immaterial amount.
Subscriber Content
Mon, Jan 8, 2018
Audit Reports

Sarbanes-Oxley Section 404 Process Prioritization Audit Repo…

This document outlines the process that management utilizes for determining the final process criticality for a SOX 404 certification.
Subscriber Content
Mon, Jan 8, 2018
Guides

Forecasting in Lean Times Guide

This guide focuses on improvements that businesses can make to forecast accurately and efficiently in lean times.
Subscriber Content
Mon, Jan 1, 2018
Audit Reports

Controls Monitoring Quarterly Assessment Report

This sample report details an internal audit department’s quarterly assessment of ongoing controls monitoring processes. It includes an overview of the work performed and corresponding ...
Subscriber Content
Mon, Jan 1, 2018
Audit Reports

Pre-Audit Readiness Audit Report

This report provides findings from a pre-audit readiness review of an organization’s financial statements and other key processes.
Subscriber Content
Mon, Jan 1, 2018
Risk & Control Matrices - RCMs

Manage Employee Compensation: Executive Compensation RCM

This document outlines risks and controls common to the executive compensation component of the “manage employee compensation” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Dec 18, 2017
Process Flows

Executive Compensation Process Flow

This sample process flow focuses on steps for the creation, composition and review of executive compensation packages and the submission of compensation reports to the SEC.
Subscriber Content
Mon, Dec 18, 2017
Checklists & Questionnaires

Evaluating Process Efficiency Questionnaire

This tool includes questions to consider for evaluating process efficiency.
Subscriber Content
Mon, Dec 18, 2017
Checklists & Questionnaires

Information Security Risk Assessment Questionnaire

This IT risk assessment questionnaire is designed to assist with reviewing and documenting the risk profile of your organization’s information processing activities. It contains ten sec...
Subscriber Content
Mon, Dec 18, 2017
Audit Programs

Fraud Prevention and Detection Audit Work Program

This audit program sample focuses on understanding current fraud prevention and detection program activities.
Subscriber Content
Fri, Dec 15, 2017
Policies & Procedures

Research and Development Expense Policy

Research and development expenses include the conceptual formulation, design and testing of product alternatives, construction of prototypes, and operation of pilot plants. This policy ...
Subscriber Content
Fri, Dec 15, 2017
Policies & Procedures

Whistleblower Policy

This policy establishes standards and procedures to ensure that the accounting and audit-related complaint handling process complies with management’s and the audit committee’s objectiv...
Subscriber Content
Fri, Dec 15, 2017
Checklists & Questionnaires

Auditing Executive Compensation Questionnaire

This tool shares questions to consider when auditing the executive compensation process.
Subscriber Content
Mon, Dec 11, 2017
Audit Programs

Bank Deposit Cycle: Control Objectives and Audit Work Progra…

This tool helps management analyze the effectiveness of the internal control structure over financial reporting for the deposit cycle at a bank.
Subscriber Content
Mon, Dec 11, 2017
Policies & Procedures

Vehicle Procurement Policy

The purpose of this policy is to establish internal controls over the purchase of company vehicles.
Subscriber Content
Tue, Dec 5, 2017
Policies & Procedures

Finance Code of Conduct Policy

This sample policy serves as a code of conduct specific to senior financial officers of a company with the purpose of documenting a clear understanding of roles and responsibilities.
Subscriber Content
Tue, Dec 5, 2017
Policies & Procedures

Accounts Receivable Policy: Cash Receipts

This policy outlines a set of procedures for processing and recording cash receipts.
Subscriber Content
Tue, Dec 5, 2017
Policies & Procedures

Emergency Policies and Procedures Manual

This is a sample of emergency policies and procedures for a business office. It includes procedures for safety teams, fire prevention/drills, disabled assistance, earthquakes, power out...
Subscriber Content
Tue, Dec 5, 2017
Policies & Procedures

Implementation and Application of New Accounting Standards P…

This policy outlines procedures to be used when new accounting standards have been issued and require implementation.
Subscriber Content
Tue, Dec 5, 2017
Policies & Procedures

Deduction and Rebate Payment Verification Policy

The following sample outlines a set of policies and procedures for the verification of customer deductions and rebates in a retail environment.
Subscriber Content
Tue, Dec 5, 2017
Policies & Procedures

Related-Party Transactions Policy

This policy defines related party transactions, identifies the significance of related party accounting implications, and provides guidance regarding approval and reporting of related p...
Subscriber Content
Tue, Dec 5, 2017
Policies & Procedures

Sensitive Data Handling Policy

The purpose of this policy is to ensure that all sensitively classified data is properly handled whether being transmitted within the organization or to a trusted third party.
Subscriber Content
Tue, Dec 5, 2017
Policies & Procedures

Rebate Payments Policy

This policy establishes procedures for identifying pending rebate and for calculating the appropriate payment value.
Subscriber Content
Tue, Dec 5, 2017
Policies & Procedures

Information Technology Policy: Role-Based User Management

This sample policy ensures that there are additional controls in place to detect errors and safeguard company computers and networks against inadvertent exposure to external threats.
Subscriber Content
Mon, Dec 4, 2017
Policies & Procedures

Corporate Website Policy

This sample policy helps to ensure that the company website reflects a consistent corporate image that preserves and builds the value of the corporate brand.
Subscriber Content
Mon, Dec 4, 2017
Audit Programs

Bank Loan Cycle: Control Objectives and Audit Work Program

This tool helps management analyze the effectiveness of the internal control structure over financial reporting for the loan cycle at a bank.
Subscriber Content
Mon, Dec 4, 2017
Audit Programs

Bank Expenditure Payroll Cycle: Control Objectives and Audit…

This tool helps management analyze the effectiveness of the internal control structure over financial reporting for the expenditure payroll cycle at a bank.
Subscriber Content
Mon, Dec 4, 2017
Audit Reports

Application Access Audit Report

This sample audit report presents the results of an application access audit performed within a company’s IT environment.
Subscriber Content
Mon, Dec 4, 2017
Audit Reports

IT System Pre-Implementation Review Audit Report

This audit report shares findings from a review of the selected processes that support the IQ4 Epic implementation project at a company.
Subscriber Content
Mon, Nov 27, 2017
Policies & Procedures

Relationship with External Auditors Policy

This sample document sets out policies and procedures for the external audit of a company.
Subscriber Content
Mon, Nov 27, 2017
Audit Programs

Bank Investment Cycle: Control Objectives and Audit Work Pro…

This tool assists department management in analyzing the effectiveness of the internal control structure over financial reporting for the investment cycle at a bank.
Subscriber Content
Mon, Nov 27, 2017
Audit Programs

Bank Trust Cycle: Control Objectives and Audit Work Program

This tool assists department management in analyzing the effectiveness of the internal control structure over financial reporting for the trust cycle at a bank.
Subscriber Content
Mon, Nov 27, 2017
Audit Reports

Intellectual Property Process Audit Report

This audit report shares findings from a review of a company’s patents, trademarks and trade secrets processes.
Subscriber Content
Mon, Nov 20, 2017
Audit Programs

Bank Expenditure Non-Payroll Cycle: Control Objectives and A…

This tool helps management analyze the effectiveness of the internal control structure over financial reporting for the expenditure non-payroll cycle at a bank.
Subscriber Content
Mon, Nov 20, 2017
Audit Programs

Bank Treasury Cycle: Control Objectives and Audit Work Progr…

This tool helps management analyze the effectiveness of the internal control structure over financial reporting for the treasury cycle at a bank.
Subscriber Content
Mon, Nov 20, 2017
Policies & Procedures

Corporate Governance Policy: Relationship With Internal Audi…

This sample policy establishes reporting relationships for the internal auditors of a company.
Subscriber Content
Mon, Nov 20, 2017
Policies & Procedures

Governance in Not-For-Profit Organizations Policy

This sample policy provides guidance for not-for-profit organizations in the areas of mandate, roles of volunteer boards and executive directors, special board committees and their role...
Subscriber Content
Mon, Nov 20, 2017
Risk & Control Matrices - RCMs

Manage Fixed Assets: Asset Management RCM

This document outlines risks and controls common to the asset management component of the “manage fixed assets” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Nov 13, 2017
Audit Reports

Board of Directors Orientation Audit Report

This document provides a board level overview of internal audit and internal controls.
Subscriber Content
Mon, Nov 13, 2017
Policies & Procedures

Corporate Governance Policy: Board Committees

This sample policy sets standards for board committee structures and protocols.
Subscriber Content
Mon, Nov 13, 2017
Policies & Procedures

Corporate Governance Policy: Shareholder Meetings

This sample policy simplifies and clarifies the essential elements of shareholder meetings.
Subscriber Content
Mon, Nov 13, 2017
Guides

Risk Assessment Map and Guide

This risk assessment sample helps to identify and document critical business processes.
Subscriber Content
Mon, Nov 6, 2017
Guides

Assessing Risks and Internal Controls Guide

This presentation was developed to help with training process owners to assess risks and take responsibility for managing internal controls.
Subscriber Content
Mon, Nov 6, 2017
Policies & Procedures

Do Not Call Registry Policy

This sample policy ensures that all rules and regulations related to telemarketing are complied with and nothing is done to impair the brand and image of the organization.
Subscriber Content
Mon, Nov 6, 2017
Policies & Procedures

Energy Conservation Policy

This sample policy ensures, encourages and enables the reduction of energy use by a company and its customers.
Subscriber Content
Mon, Nov 6, 2017
Checklists & Questionnaires

Audit Committee Self-Assessment Checklist

This tool includes points to consider when evaluating current involvement in an organization’s control environment.
Subscriber Content
Mon, Nov 6, 2017
Policies & Procedures

Accounts Receivable Policy: Debit Notes

This policy outlines a set of procedures for receiving debit notes from customers in situations where goods are returned or rejected.
Subscriber Content
Fri, Nov 3, 2017
Policies & Procedures

Information Security Development Policy

This document provides an outline and framework for creating a set of policies and procedures focused on the organization’s security of information.
Subscriber Content
Fri, Nov 3, 2017
Policies & Procedures

Trading and Commodity Risk Management Policy

This risk policy addresses the components of an effective commodity risk infrastructure.
Subscriber Content
Fri, Nov 3, 2017
Policies & Procedures

Contract and Project Approval Policy

This policy outlines procedures for evaluating, negotiating, and executing significant contracts and internal and external projects with legal and/or financial implications.
Subscriber Content
Fri, Nov 3, 2017
Policies & Procedures

Environmental Protection Policy

This sample policy ensures that all controlled and identified materials used in operations are properly managed to comply with laws and regulations and to minimize harmful effects on th...
Subscriber Content
Mon, Oct 30, 2017
Policies & Procedures

Recognition of Costs Policy

This sample policy provides guidance to the finance department regarding the accrual of payroll expenses.
Subscriber Content
Mon, Oct 30, 2017
Risk & Control Matrices - RCMs

Purchase Materials and Supplies: P-Card Purchases RCM

This document outlines risks and controls common to the p-card purchases component of the “purchase materials and supplies” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Oct 23, 2017
Audit Reports

IT Risk Assessment Audit Report

This report outlines findings from a high-level IT risk assessment at a company.
Subscriber Content
Mon, Oct 23, 2017
Policies & Procedures

Management Reporting: Purchasing Policy

This sample addresses useful reporting and analysis related to the purchasing cycle for better managing the business.
Subscriber Content
Mon, Oct 23, 2017
Policies & Procedures

Workplace Violence Policy

This sample policy establishes procedures to minimize and/or prevent violence and unacceptable behavior in the workplace and to foster the safety and security of a company’s employees, ...
Subscriber Content
Mon, Oct 16, 2017
Policies & Procedures

Computing Operations and Support: Service-Levels Policy

This sample policy ensures that there are defined and documented IT services, service times, and user-agreed metrics for objective evaluation of services provided.
Subscriber Content
Mon, Oct 16, 2017
Checklists & Questionnaires

Diversity and Inclusion Process Questionnaire

This tool provides insights on the diversity and inclusion process, including key risks, expected key controls and questions to consider.
Subscriber Content
Mon, Oct 9, 2017
Checklists & Questionnaires

IT General Controls Survey Questionnaire

This sample tool helps to map IT responses to various questions related to different IT general controls and related processes.
Subscriber Content
Mon, Oct 9, 2017
Checklists & Questionnaires

Financial Close Process Controls Questionnaire

This tool provides insights on financial close process controls, including the control objectives for financial close activity.
Subscriber Content
Mon, Oct 9, 2017
Policies & Procedures

Dispute Resolution Policy

The sample policy provides an effective problem-solving and dispute resolution process which every employee can utilize without concern for reprisal or recrimination.
Subscriber Content
Mon, Oct 9, 2017
Policies & Procedures

Corporate Image and Communication Standards Policy

The sample policy helps to ensure that all internal and external communication reflects a corporate image that is consistent and preserves and builds the value of the corporate brand.
Subscriber Content
Mon, Oct 9, 2017
Checklists & Questionnaires

Career Planning Program Process Questionnaire

This tool provides insights on the development of a career planning program, including key risks, expected key controls and questions to consider.
Subscriber Content
Mon, Oct 2, 2017
Policies & Procedures

Data Management: Data Backup and Storage Policy

This sample policy specifies the procedures for backing up data and facilitating the recovery of important data in the event of accidental or intentional corruption, loss or destruction...
Subscriber Content
Mon, Oct 2, 2017
Policies & Procedures

Employment: Conflicts of Interest Policy

This sample policy communicates a company’s position on what matters could constitute a conflict of interest and establishes a protocol for disclosing and dealing with such conflicts of...
Subscriber Content
Mon, Oct 2, 2017
Audit Programs

Appeals and Grievances Audit Work Program

This sample work program reviews the appeals and grievances function, focusing specifically on transformation.
Subscriber Content
Mon, Sep 25, 2017
Audit Programs

Manage Labor-Management Relationships Audit Work Program

This sample work program provides a test plan for managing labor-management relationships.
Subscriber Content
Mon, Sep 25, 2017
Policies & Procedures

Dress Code Policy

This sample sets and describes a company’s dress code policy for a classy, contemporary business casual environment.
Subscriber Content
Mon, Sep 25, 2017
Policies & Procedures

Employee Expense Policy

The purpose of this sample policy is to establish standards for what constitutes an employee expense.
Subscriber Content
Mon, Sep 25, 2017
Risk & Control Matrices - RCMs

Manage and Administer Benefits: Healthcare Dependents RCM

This document outlines risks and controls common to the healthcare dependents component of the “manage and administer benefits” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Sep 18, 2017
Checklists & Questionnaires

Risk Assessment Questionnaire

This questionnaire collects responses for a risk assessment as preparation for annual budgeting and business planning efforts.
Subscriber Content
Mon, Sep 18, 2017
Policies & Procedures

Data Management: Records Retention Policy

This sample policy ensures that legal statutes and industrial and business requirements regarding data retention are observed.
Subscriber Content
Mon, Sep 18, 2017
Policies & Procedures

Software Acquisition, Implementation and Maintenance: Applic…

The purpose of this sample policy is to control application development and to ensure that application development is efficient, cost-effective, and aligned with the IT strategic plan.
Subscriber Content
Mon, Sep 18, 2017
Guides

Service-Level Agreement Guide

This sample document can be used by organizations as a guide to developing and understanding service-level agreements (SLA).
Subscriber Content
Mon, Sep 18, 2017
Risk & Control Matrices - RCMs

Manage and Administer Benefits: Flexible Benefits RCM

This document outlines risks and controls common to the flexible benefits component of the “manage and administer benefits” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Sep 11, 2017
Checklists & Questionnaires

Purchasing and Inventory Management Questionnaire

This tool provides questions to consider throughout the purchasing/inventory management process, focusing on purchase order, inventory, vendor setup, receiving of goods, reconciliation ...
Subscriber Content
Mon, Sep 11, 2017
Checklists & Questionnaires

Sales, Accounts Receivable and Cash Receipts Questionnaire

This tool includes questions to consider in the sales, accounts receivable and cash receipts process, in areas such as generating sales, shipping, invoicing the customer, cash receipts ...
Subscriber Content
Mon, Sep 11, 2017
Audit Programs

Project Risk Management Audit Work Program

This sample audit program provides the internal audit team with guidance and direction when executing audits of projects and/or program management office activities.
Subscriber Content
Mon, Sep 11, 2017
Policies & Procedures

Sarbanes-Oxley Section 404 Management Testing Plan Policy

This sample policy helps to summarize management’s approach to plan, organize, execute, document and support its assessment of the effectiveness of a company and its subsidiaries’ inter...
Subscriber Content
Mon, Sep 11, 2017
Checklists & Questionnaires

IT Risk Assessment Questionnaire

This tool includes risk assessment questions for both IT management and executive IT management.
Subscriber Content
Mon, Sep 4, 2017
Policies & Procedures

Sustainability Policy

This sample policy helps to ensure that principles of sustainability are incorporated into actions carried out by the company.
Subscriber Content
Mon, Sep 4, 2017
Policies & Procedures

Intercompany Commissions Policy

This sample policy defines guidelines, requirements and processes for revenue sharing between two subsidiaries of a company.
Subscriber Content
Mon, Sep 4, 2017
Checklists & Questionnaires

ERM Audit Questionnaire

This tool outlines the information request list for an ERM audit, focusing on ERM structure and governance, operational risk management, credit risk management, and market risk manageme...
Subscriber Content
Mon, Aug 28, 2017
Checklists & Questionnaires

Close-the-Books Process Questionnaire

This sample questionnaire includes questions to consider in the close the books process in areas such as journal entries, system interfaces, cash, credit card payments, accounts receiva...
Subscriber Content
Mon, Aug 28, 2017
Policies & Procedures

Vendor Selection Policy

This sample policy defines requisition responsibilities and establishes vendor bidding guidelines.
Subscriber Content
Mon, Aug 28, 2017
Policies & Procedures

Business Continuity Process Ownership Policy

This sample establishes policies and procedures for business continuity process ownership.
Subscriber Content
Mon, Aug 28, 2017
Audit Programs

Project Environment Risk Audit Work Program

This sample audit program reviews the risks inherent in project environments.
Subscriber Content
Mon, Aug 21, 2017
Checklists & Questionnaires

Due Diligence Checklist

This document provides a list of items to consider when performing due diligence on a potential acquisition.
Subscriber Content
Mon, Aug 21, 2017
Policies & Procedures

Control Self-Assessment Policy

This sample policy assists control owners, process owners and internal audit with implementing and executing the control self-assessment (CSA) process.
Subscriber Content
Mon, Aug 21, 2017
Policies & Procedures

Employee Expense Reimbursement Audit Policy

This sample establishes standard procedures for the auditing of expense reimbursements submitted by employees.
Subscriber Content
Mon, Aug 21, 2017
Policies & Procedures

IT Network Access Policy

This sample policy outlines guidelines for granting, modifying and disabling network user access to a company’s network and applications.
Subscriber Content
Mon, Aug 14, 2017
Policies & Procedures

IT System Access and Re-Certification Policy

This sample establishes the standards and procedures for maintaining proper system access security at a company.
Subscriber Content
Mon, Aug 7, 2017
Policies & Procedures

IT Automated Controls Policy

This sample policy outlines the internal control testing processes and the testing frequency of automated controls at a company.
Subscriber Content
Mon, Aug 7, 2017
Policies & Procedures

Employer and Employee Rights Policy

This sample policy outlines the statutory and contractual rights of employees in the workplace.
Subscriber Content
Mon, Jul 31, 2017
Policies & Procedures

Employee Expense Reporting Policy

This sample policy establishes standard procedures for the auditing of expense reimbursements submitted by employees.
Subscriber Content
Mon, Jul 31, 2017
Audit Reports

Cybersecurity Audit Report

This audit report presents the results of vulnerability assessments and penetration testing performed on an organization’s external and internal facing environment.
Subscriber Content
Mon, Jul 31, 2017
Methodologies & Models

Protiviti Risk Model

The Protiviti Risk Model is a comprehensive organizing framework for defining and understanding potential business risks and creating and managing the organization’s dynamic risk univer...
Subscriber Content
Mon, Jul 31, 2017
Checklists & Questionnaires

Sourcing Strategy Questionnaire

This sample questionnaire includes templates for a bid sheet and a bid package checklist as guidance for a sourcing strategy.
Subscriber Content
Mon, Jul 31, 2017
Guides

Process Documentation Narrative and Flow Chart Guide

This guide outlines documentation techniques to develop an adequate understanding of any processing environment. It also provides a process flow example and guidance on elements to be i...
Subscriber Content
Mon, Jul 24, 2017
Guides

Improving Controls Through Integrated Business Planning Guid…

This guide offers insights on integrated business planning, which aims to integrate the financial and operational business perspectives on a single plane, leading to superior and integr...
Subscriber Content
Mon, Jul 24, 2017
Policies & Procedures

Internet and Email Acceptable Use Policy

This sample policy helps company employees optimize their use of the internet, protect confidential information, preserve and enhance the company's image, and minimize costs associated ...
Subscriber Content
Mon, Jul 24, 2017
Policies & Procedures

Oracle eBusiness Suite Policy

This sample policy outlines procedures for controlling access to and use of the Oracle eBusiness suite and database.
Subscriber Content
Mon, Jul 24, 2017
Audit Programs

Project Management Risk Assessment Audit Work Program

This audit program sample includes steps that can be used to review aspects associated with project risk management.
Subscriber Content
Mon, Jul 24, 2017
Risk & Control Matrices - RCMs

Manage and Administer Benefits: Employee Leave Benefits RCM

This document outlines risks and controls common to the employee leave component of the “manage and administer benefits” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Jul 17, 2017
Guides

Enterprise Risk Assessment Methodology for Internal Audit Pl…

This guide presents a detailed approach to enterprise risk assessment methodology for internal audit plan development.
Subscriber Content
Mon, Jul 17, 2017
Policies & Procedures

Invoice Deductions Policy

This sample outlines a set of policies and procedures for analyzing and dealing with customer invoice deductions in a retail environment.
Subscriber Content
Mon, Jul 17, 2017
Audit Programs

Project Support Risk Audit Work Program

This sample audit program includes steps that can be used to review an organization’s program office risk areas and key performance indicators (KPIs).
Subscriber Content
Mon, Jul 17, 2017
Audit Reports

Entity-Level Risk Assessment Audit Report

This sample IT risk assessment audit report presents findings from an entity-level risk analysis review.
Subscriber Content
Mon, Jul 10, 2017
Policies & Procedures

Complaint Handling Policy and Procedures (Non-U.S.)

This sample outlines a set of policies and procedures governing the handling of complaints regarding harassment, discrimination and bullying.
Subscriber Content
Mon, Jul 10, 2017
Policies & Procedures

Harassment and Discrimination Policy (Non-U.S.)

This sample outlines policies regarding discrimination and harassment in the workplace from a non-U.S. perspective.
Subscriber Content
Mon, Jul 10, 2017
Policies & Procedures

Employee Selection Process Policy

This sample policy is helpful as a referral guide for all of the personnel that play a part in the employee selection process.
Subscriber Content
Mon, Jul 3, 2017
Policies & Procedures

Fraud Policy

This sample policy details the actions constituting fraud and non-fraud irregularities, investigation responsibilities, confidentiality statements, authorization for investigating suspe...
Subscriber Content
Mon, Jul 3, 2017
Policies & Procedures

Employee Stock Option Termination Policy

This sample policy outlines procedures for terminated employees to exercise vested options.
Subscriber Content
Mon, Jul 3, 2017
Audit Reports

Internal Audit Leadership Transition Plan Report

This sample audit report outlines an event-based timeline, a proposed interim delivery team structure, and roles and costs associated with an internal audit leadership transition.
Subscriber Content
Mon, Jun 26, 2017
Audit Reports

Establishing the Internal Audit Infrastructure Report

This sample internal audit report to the audit committee chairman focuses on an audit plan for establishing an organization’s internal infrastructure.
Subscriber Content
Mon, Jun 19, 2017
Checklists & Questionnaires

IT Due Diligence Questionnaire

This sample questionnaire evaluates IT management, personnel, contractors, networks, operating systems, applications, change management, data, disaster recovery, operations, third-party...
Subscriber Content
Mon, Jun 19, 2017
Policies & Procedures

Charge Description Master Policy

This sample policy ensures that the charge description master for all departments within a company is complete and accurate in regard to charge-code maintenance.
Subscriber Content
Mon, Jun 12, 2017
Audit Programs

Global Human Resources Effectiveness Review Audit Work Progr…

This sample audit work program reviews the effectiveness of global HR capabilities using the capability maturity model (CMM) and determines action plans to achieve future-state assessme...
Subscriber Content
Mon, Jun 5, 2017
Audit Programs

Procurement Internal Controls Audit Work Program

This sample audit work program reviews the internal controls in an organization’s procurement process.
Subscriber Content
Mon, Jun 5, 2017
Policies & Procedures

Cellular Phone Policy

This sample policy provides company associates with a cost-effective and convenient way to manage cellular phones required for business purposes.
Subscriber Content
Mon, Jun 5, 2017
Policies & Procedures

Revenue Capture Policy: Patient Accounting

This sample policy ensures that appropriate charges for a company’s supplies and/or services administered are recorded and posted in the patient accounting system completely, accurately...
Subscriber Content
Mon, Jun 5, 2017
Risk & Control Matrices - RCMs

Payroll and Benefits: Employee Bonus RCM

This document outlines risks and controls common to the employee bonus component of the payroll and benefits process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 29, 2017
Guides

Internal Audit’s Role in Cybersecurity Guide

This guide covers the definition of cybersecurity, types of threats and security methods, and internal audit’s role.
Subscriber Content
Mon, May 29, 2017
Guides

Fast Close Guide

This guide outlines leading close practices, key indicators of improvement opportunities, common close obstacles, and an approach to managing the close process.
Subscriber Content
Mon, May 29, 2017
Methodologies & Models

Process Classification Scheme (PCS)

The Process Classification Scheme (PCS) is a framework used by Protiviti that can be utilized to organize information about a company according to relevant business and/or industry proc...
Subscriber Content
Mon, May 29, 2017
Policies & Procedures

Customer Demo Units Policy

This sample policy on demo units includes procedures for initiating a demo transaction; invoicing for demo units, sales and RMA orders; processing of demo orders; and collection issues.
Subscriber Content
Mon, May 29, 2017
Policies & Procedures

Patient Admission Policy

This sample policy provides a consistent, standardized and proficient method for the admission of patients.
Subscriber Content
Mon, May 29, 2017
Risk & Control Matrices - RCMs

Manage and Administer Benefits: Elder Care RCM

This document outlines risks and controls common to the elder care component of the “manage and administer benefits” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 22, 2017
Policies & Procedures

Unclaimed Property Policy

This sample policy establishes procedures and timelines for unclaimed/uncashed check, wire or ACH payments.
Subscriber Content
Mon, May 22, 2017
Benchmarking Tools

External Access Risk Key Performance Indicators (KPIs)

This tool outlines the business risks associated with inappropriate access to systems, data or information and suggests best practices to counter these risks.
Subscriber Content
Mon, May 22, 2017
Policies & Procedures

Vendor Database Management Policy

This sample policy explains the procedures for coordinating the proper registration and maintenance of vendor information in a company’s vendor database.
Subscriber Content
Mon, May 15, 2017
Risk & Control Matrices - RCMs

Manage Service Contracts RCM

This document outlines risks and controls common to the “manage service contracts” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 15, 2017
Risk & Control Matrices - RCMs

Manage and Administer Benefits: Child Care RCM

This document outlines risks and controls common to the child care component of the “manage and administer benefits” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 8, 2017
Guides

Risk Reporting Guide

This guide explains the current scenario of risk management, provides an overview of risk indexes, and discusses developing a risk index.
Subscriber Content
Mon, May 8, 2017
Policies & Procedures

Licenses and Royalties Policy

This sample policy provides guidelines for the proper treatment of licenses and royalty payments.
Subscriber Content
Mon, May 8, 2017
Policies & Procedures

Warranty Policy

This sample policy establishes a methodology for determining and calculating warranty rates, warranty accrual, and analyzing the appropriateness of the warranty reserve for customer ser...
Subscriber Content
Mon, May 8, 2017
Risk & Control Matrices - RCMs

Manage and Administer Benefits: COBRA RCM

This document outlines risks and controls common to the manage and administer benefits process when administering COBRA in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 1, 2017
Guides

Managing Large Scale Business Projects Guide

This guide discusses the common challenges faced by finance leaders and suggests structuring a finance program management office to drive change.
Subscriber Content
Mon, May 1, 2017
Audit Programs

Product Lifecycle Risk Audit Work Program

This sample work program reviews the risks in the planning and initiation, requirements analysis, design, development, testing, implementation and roll-out, and post implementation area...
Subscriber Content
Mon, May 1, 2017
Policies & Procedures

Non-Standard Terms Policy

This sample policy establishes a streamlined process to authorize non-standard discounts on products or services or non-standard terms (NST) to end-user customers or channel partners.
Subscriber Content
Mon, May 1, 2017
Policies & Procedures

Subsequent Events Policy

This sample policy establishes a process to evaluate events that provide evidence about conditions that did not exist at the date of the balance sheet.
Subscriber Content
Mon, May 1, 2017
Checklists & Questionnaires

Functional Currency Questionnaire

This sample questionnaire lists factors to be considered both individually and collectively when determining the functional currency of an entity.
Subscriber Content
Mon, Apr 24, 2017
Policies & Procedures

Indirect Procurement Policy

This sample policy documents guidelines for the procurement of indirect services and goods in a company.
Subscriber Content
Mon, Apr 24, 2017
Policies & Procedures

Internal Use of Inventory Policy

This sample policy establishes guidelines for the purchase of a company's products (including sales force units, internal units, give-away units and expensed units) for internal use.
Subscriber Content
Mon, Apr 24, 2017
Guides

Strategic Forecasting Guide

This guide discusses market drivers of forecasting, annual budgeting vs. rolling forecasts, integrated business planning, scenario analysis and the impact of strategic forecasting.
Subscriber Content
Mon, Apr 24, 2017
Checklists & Questionnaires

IT Process Questionnaire: Computer Operations Management

This sample questionnaire evaluates the effectiveness of computer operations management in an organization. Computer operations management includes operating, monitoring and maintaining...
Subscriber Content
Mon, Apr 17, 2017
Policies & Procedures

Purchasing Bypass Process Policy

This sample policy outlines the circumstances in which employees are allowed to bypass the company policy requiring all purchasing commitments be made via the procurement department.
Subscriber Content
Mon, Apr 17, 2017
Policies & Procedures

Order Management Policy

This sample policy outlines procedures to be followed by the customer service team when processing orders.
Subscriber Content
Mon, Apr 17, 2017
Policies & Procedures

Commitment and Expenditure Authorization Policy

This sample policy establishes guidelines for all transactions that bind or commit the company to performance or expend the company’s assets.
Subscriber Content
Mon, Apr 10, 2017
Policies & Procedures

Disbursement Authorization Policy

This sample policy establishes clear approval levels for binding commitments of a company, whether oral or in writing.
Subscriber Content
Mon, Apr 10, 2017
Policies & Procedures

Trade Accounts Receivable Policy

This sample policy ensures that trade accounts receivable are recorded accurately, completely, timely, consistently between business units, and in accordance with GAAP and SEC regulatio...
Subscriber Content
Mon, Apr 3, 2017
Policies & Procedures

Portable Computing Device Security Policy

This sample policy establishes safeguards for the use of portable media and computing devices, including their connection to the company network.
Subscriber Content
Mon, Apr 3, 2017
Checklists & Questionnaires

Audit Committee Annual Planning Schedule

This sample schedule provides an annual planner for audit committee activities and demonstrates how to schedule and track audit committee activities throughout the year.
Subscriber Content
Mon, Apr 3, 2017
Audit Reports

Financial Due Diligence Report

This sample report presents findings from a financial due diligence analysis of a company being acquired.
Subscriber Content
Mon, Apr 3, 2017
Audit Programs

Flexible Benefits Audit Work Program

This sample work program reviews the flexible benefits provided by a company.
Subscriber Content
Mon, Mar 27, 2017
Checklists & Questionnaires

Payroll Process Controls Questionnaire

This sample questionnaire helps with evaluating the controls in an organization’s payroll process.
Subscriber Content
Mon, Mar 27, 2017
Policies & Procedures

Approved Software Policy

This sample policy outlines procedures for the usage and maintenance of approved software in a company.
Subscriber Content
Mon, Mar 27, 2017
Policies & Procedures

Accounts Receivable Reserves Policy

This policy outlines steps for developing an accounts receivable reserve account for bad debts, returns and allowances, and customer allowances.
Subscriber Content
Mon, Mar 27, 2017
Policies & Procedures

Disclosure of Private Data Policy

This sample policy outlines procedures for the disclosure, protection and transfer of a company's private data.
Subscriber Content
Mon, Mar 20, 2017
Policies & Procedures

Purchase Order Policy

This sample policy provides guidelines for PO processing and vendor setup and maintenance.
Subscriber Content
Mon, Mar 20, 2017
Checklists & Questionnaires

Inventory Management – Internal Control Evaluation Questionn…

This questionnaire evaluates internal controls for the inventory management processes focusing on analytical procedures.
Subscriber Content
Mon, Mar 20, 2017
Checklists & Questionnaires

Treasury Internal Control Questionnaire

This sample questionnaire can be utilized as a checklist of the basic treasury controls for a company function/process.
Subscriber Content
Mon, Mar 20, 2017
Checklists & Questionnaires

Audit Committee Risk Assessment Survey Questionnaire

This questionnaire solicits input during an integrated audit risk assessment to direct the current year's audit plan.
Subscriber Content
Mon, Mar 20, 2017
Checklists & Questionnaires

Audit Planning and Scoping Checklist

This audit planning checklist helps plan the nature, timing and extent of work on an individual audit assignment where the design effectiveness and/or operational effectiveness of any b...
Subscriber Content
Mon, Mar 13, 2017
Policies & Procedures

Vendor Setup and Maintenance Policy

This sample policy establishes the responsibilities and authorizations for completing and accurately maintaining the vendor master file at a company.
Subscriber Content
Mon, Mar 13, 2017
Policies & Procedures

Restricted Stock Vesting Policy

This policy outlines procedures related to restricted stock vesting in a company, largely depending on employee elections.
Subscriber Content
Mon, Mar 13, 2017
Policies & Procedures

Business Continuity Plan Exercise and Testing Policy

This policy outlines business continuity plan testing guidelines.
Subscriber Content
Mon, Mar 13, 2017
Audit Programs

Risk Assessment Audit Work Program

This sample work program assesses and validates key controls in place for the risk assessment component of the COSO framework.
Subscriber Content
Mon, Mar 13, 2017
Audit Programs

Executive Bonus Audit Work Program

This sample work program reviews the executive bonus program of an organization.
Subscriber Content
Mon, Mar 6, 2017
Checklists & Questionnaires

Internal Controls Structure Questionnaire

The purpose of this questionnaire is to help in the assessment of a company’s general controls and internal controls by business process.
Subscriber Content
Mon, Mar 6, 2017
Policies & Procedures

Sarbanes-Oxley Section 404 Compliance Project Work Paper Sta…

The purpose of this document is to establish basic guidelines and standards for the preparation and review of work papers relating to the Sarbanes-Oxley Act Section 404 compliance proje...
Subscriber Content
Mon, Mar 6, 2017
Audit Programs

Employee Bonus Audit Work Program

This sample audit work program reviews an organization’s employee bonus process.
Subscriber Content
Mon, Feb 27, 2017
Checklists & Questionnaires

Internal Controls Checklist

This sample internal controls checklist provides a list of items to consider when assessing internal controls for common business processes.
Subscriber Content
Mon, Feb 27, 2017
Audit Programs

Accounts Payable/Invoice Processing Audit Work Program

This sample accounts payable audit program reviews the accounts payable/invoice processing function at a company.
Subscriber Content
Mon, Feb 20, 2017
Policies & Procedures

User Information Security Policy

This sample policy provides guidelines for securing user information.
Subscriber Content
Mon, Feb 20, 2017
Policies & Procedures

Capital Expenditure Policy

This sample establishes policies for a company’s capital equipment, related documentation and vendor payments.
Subscriber Content
Mon, Feb 20, 2017
Policies & Procedures

Journal Entry Policy

This policy sample provides a standard for preparing, authorizing and posting journal entries and ensuring the adequacy of all manual journal entries.
Subscriber Content
Mon, Feb 13, 2017
Audit Programs

Export Compliance Audit Work Program

This program focuses internal auditors on the necessary controls that should be in place to ensure a compliant export management system.
Subscriber Content
Mon, Feb 13, 2017
Audit Programs

Employee Leave Benefits Audit Work Program

This audit work program reviews a company’s processes and procedures related to employee leave benefits.
Subscriber Content
Mon, Feb 6, 2017
Policies & Procedures

Debt Covenant Policy

This policy sample sets forth appropriate guidelines for monitoring and complying with debt covenants related to financing activities.
Subscriber Content
Mon, Feb 6, 2017
Audit Programs

Employee and Labor Management Relations Audit Work Program

This audit program sample evaluates the effectiveness and efficiency of the employee and labor/management relations process, related internal controls, and supporting information system...
Subscriber Content
Mon, Jan 30, 2017
Policies & Procedures

Business Impact Analysis Policy

This sample policy outlines procedures to identify a company’s most critical business processes and support functions and to develop realistic recovery time objectives for each process.
Subscriber Content
Mon, Jan 30, 2017
Policies & Procedures

Invoice Exception Policy

This policy sample standardizes how to handle invoices that do not have all the necessary information needed to complete the payment processing cycle.
Subscriber Content
Mon, Jan 30, 2017
Audit Programs

Elder Care Audit Work Program

This sample audit work program outlines steps to review a company’s elder care program and the related reimbursement process.
Subscriber Content
Mon, Jan 23, 2017
Policies & Procedures

Significant Accounting Updates Policy

This sample policy outlines procedures for managing significant accounting updates.
Subscriber Content
Mon, Jan 23, 2017
Policies & Procedures

Crisis Management and Emergency Operations Policy

This sample policy provides an overview of procedures organizations should take during the crisis management and emergency operations process.
Subscriber Content
Mon, Jan 23, 2017
Audit Programs

Child Care Audit Work Program

This audit work program sample outlines steps to review a company’s child care program and related reimbursement process.
Subscriber Content
Mon, Jan 16, 2017
Guides

eDiscovery Practices and Procedures Guide

This document can be used as a guide to understand and demonstrate the practices and procedures related to electronic discovery.
Subscriber Content
Mon, Jan 16, 2017
Policies & Procedures

Infrastructure Policy: Laptops

This policy describes the security precautions to be taken by all individuals who have a company-issued laptop, or who are temporarily using a “shared” company laptop or the laptop of a...
Subscriber Content
Mon, Jan 2, 2017
Policies & Procedures

Infrastructure Policy: Incident Response

This policy establishes the guidelines for preventing, detecting and responding to intrusions and unauthorized access to non-public customer information.
Subscriber Content
Mon, Dec 19, 2016
Guides

Reducing Manual Effort in the Financial Close and Reporting…

This guide explores the common root causes of manual effort in the financial close and reporting cycle, discusses financial reporting and spreadsheets, shares statistics on spreadsheet ...
Subscriber Content
Mon, Dec 12, 2016
Policies & Procedures

Sourcing Strategy Policy: Vehicles

This policy establishes the responsibilities and authorizations selection of vehicles at a company, including related parts and services.
Subscriber Content
Mon, Dec 12, 2016
Process Flows

Tax Process Flow

This sample tax process flow focuses on income tax provision, forecast of annual book income, tax reserves, discrete items, DTA realization, disclosure controls, and more.
Subscriber Content
Mon, Dec 5, 2016
Policies & Procedures

Help Desk Infrastructure Policy

This policy establishes guidelines to help assign priority levels to problems reported by end users to a company's IT department.
Subscriber Content
Mon, Dec 5, 2016
Checklists & Questionnaires

Risk Oversight and Risk Management Questionnaire

The purpose of this risk management questionnaire is to help boards and management think about how they can develop a deeper knowledge of the risk oversight and risk management processe...
Subscriber Content
Mon, Dec 5, 2016
Risk & Control Matrices - RCMs

Manage Systems Development Lifecycle (SDLC) RCM

This document outlines risks and controls common to the “manage systems development lifecycle (SDLC)” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Nov 28, 2016
Process Flows

Acquisition Process Flow

This acquisition process flow focuses on identification and assessment of the target company, due diligence, finalizing the acquisition, purchase price accounting, direct costs, opening...
Subscriber Content
Mon, Nov 28, 2016
Process Flows

Accounts Payable Process Flow

This process flow focuses on vendor management, purchase requisition/PO approval, invoice processing, cash disbursement and expense reports.
Subscriber Content
Mon, Nov 21, 2016
Process Flows

Accounts Receivable Process Flow

This process flow focuses on the accounts receivable process including steps for credit review and credit limit granting, cash receipts, cash application, bad debt write off and establi...
Subscriber Content
Mon, Nov 7, 2016
Audit Programs

Virtual Private Network (VPN) Administration Audit Work Prog…

This audit work program includes test steps in the areas of documentation, logging, monitoring and user pool for VPN administration.
Subscriber Content
Mon, Nov 7, 2016
Process Flows

Equity Stock Compensation Process Flow

This process flow focuses on stock awards, stock option exercises, employee stock purchase plans, and stock-based compensation accounting.
Subscriber Content
Mon, Oct 31, 2016
Process Flows

Financial Reporting Process Flow

This process flow focuses on the annual reporting on Form 10-K and quarterly reporting on Form 10-Q.
Subscriber Content
Mon, Oct 24, 2016
Risk & Control Matrices - RCMs

Warehouse or Store Products RCM

This document outlines risks and controls common to the "warehouse or store product" process in an RCM format.
Subscriber Content
Mon, Oct 24, 2016
Memos

Internal Audit Risk Assessment Announcement Memo

This sample letter from the internal audit director informs all participants of a company-wide internal audit risk assessment and solicits their participation.
Subscriber Content
Mon, Oct 17, 2016
Policies & Procedures

Server Configuration Policy

This policy defines the standard security settings utilized on a company's servers.
Subscriber Content
Mon, Oct 17, 2016
Memos

Delegated Entity Review Memo

This memo focuses on IT SOX readiness procedures for an application, testing change management, computer operations and logical security areas.
Subscriber Content
Mon, Oct 10, 2016
Policies & Procedures

IT Support Policy

This policy outlines procedures for providing company IT support to employees.
Subscriber Content
Mon, Oct 10, 2016
Process Flows

Impairment Process Flow

This process flow details the various steps involved in the impairment process, covering determination of reporting units, fair value models and reviews and reconciliations.
Subscriber Content
Mon, Oct 10, 2016
Process Flows

Forecasting and Budget-vs-Actual Analysis Process Flow

This process flow focuses on the development of the annual plan, development of the quarterly forecast, and the quarterly forecast-vs-forecasted actual review.
Subscriber Content
Mon, Oct 10, 2016
Process Flows

Inventory Process Flow

This process flow details the various steps involved within the manufacturing and inventory processes, including bill of materials, standard cost, configure to order orders, and amortiz...
Subscriber Content
Mon, Oct 3, 2016
Memos

Sarbanes-Oxley Walkthrough Preparation Memo

This Sarbanes-Oxley process memo informs and prepares business process control managers to engage in “walkthrough” discussions with auditors. In this sample, the internal and external a...
Subscriber Content
Mon, Oct 3, 2016
Memos

Minimum Testing Standards for Systems and Data Memo

This memo outlines minimum IT controls around user access, change control, backup, privacy, licenses and document retention.
Subscriber Content
Mon, Oct 3, 2016
Memos

Internal Control Audit Instructions Memo

This memo documents instructions for reviewing and testing a company's internal control environment.
Subscriber Content
Mon, Sep 26, 2016
Process Flows

Property and Equipment Process Flow

This process flow details the various steps involved in managing property and equipment, including write-offs, disposals and impairment.
Subscriber Content
Mon, Sep 19, 2016
Risk & Control Matrices - RCMs

Manage Cash Flow/Treasury RCM

This document outlines risks and controls common to the "manage cash flow/treasury" process in an RCM format.
Subscriber Content
Mon, Sep 19, 2016
Memos

Issue Identification Memo

This issue identification memo can be used to notify auditees of specific issues identified during an internal audit.
Subscriber Content
Mon, Sep 19, 2016
Memos

Enterprise Accounting System Post-Implementation Review Memo

This review focuses on the configurable application controls, application security, and segregation of duties for the accounts payable and general ledger modules.
Subscriber Content
Mon, Sep 12, 2016
Process Flows

Revenue and Accounts Receivable Process Flow

This process flow details the steps involved in the processes within the revenue and accounts receivable function.
Subscriber Content
Mon, Sep 12, 2016
Checklists & Questionnaires

Internal Audit Strategic Focus Questionnaire

This questionnaire explores internal audit’s strategic contributions and what management and boards should expect from audit going forward.
Subscriber Content
Mon, Sep 12, 2016
Checklists & Questionnaires

Enterprise Risk Management Questionnaire

This risk assessment questionnaire can be used when analyzing an organization’s ERM strategy.
Subscriber Content
Mon, Sep 5, 2016
Risk & Control Matrices - RCMs

Manage IT Assets RCM

This document outlines risks and controls common to the "manage IT assets" process in an RCM format.
Subscriber Content
Mon, Aug 29, 2016
Memos

Purchasing Rebates Review Planning Memo

This memo documents an approach for planning a purchasing rebates review.
Subscriber Content
Mon, Aug 22, 2016
Memos

Network Audit Management Memo

This memo documents low-risk opportunities in the network infrastructure environment identified during an internal audit review and meant for management’s information and consideration ...
Subscriber Content
Mon, Aug 22, 2016
Risk & Control Matrices - RCMs

Application Control Review RCM

This document outlines risks and controls common to the application control review process in a risk and control matrix (RCM) format.
Subscriber Content
Mon, Aug 15, 2016
Memos

Scope of Application Security Memo

This memo outlines the assumptions and decision used to scope the documentation efforts around application security.
Subscriber Content
Mon, Aug 15, 2016
Risk & Control Matrices - RCMs

Manage Service RCM

This document outlines risks and controls common to the "manage service" process in a risk and control matrix (RCM) format.
Subscriber Content
Mon, Aug 8, 2016
Memos

Internal Audit Engagement Memo

This internal audit engagement memo informs an auditee of an upcoming audit and includes the objectives of the audit, proposed timetable and audit team members.
Subscriber Content
Mon, Aug 8, 2016
Audit Programs

U.S. Domestic Income and Property Tax Review Audit Work Prog…

This work program reviews key tax processes and systems related to a company’s U.S. operations.
Subscriber Content
Mon, Aug 1, 2016
Audit Programs

Hotel Financial Reporting and Management Contract/Lease Agre…

This audit program outlines steps to perform a comprehensive review of a hotel's financial reporting area and its compliance with its management contract/lease agreement.
Subscriber Content
Mon, Aug 1, 2016
Memos

Data Governance Review Phase I Memo

This memo documents internal audit's summary of findings from a data governance review.
Subscriber Content
Mon, Aug 1, 2016
Memos

Cash Applications Observations Memo

This memo outlines internal audit's observations related to an organization's finance subcommittee (FSC) cash applications process.
Subscriber Content
Mon, Jul 25, 2016
Memos

Internal Audit Project Administration Memo

This memo documents a company’s approach to administering and supervising internal audit work completed by department personnel for a specific project.
Subscriber Content
Mon, Jul 18, 2016
Checklists & Questionnaires

Risk Culture Assessment Questionnaire

This tool focuses on topics that can help shape and support an effective risk culture.
Subscriber Content
Mon, Jul 11, 2016
Audit Programs

AS400 Review Audit Work Program

This work program outlines steps for an AS400 review audit. It identifies major areas to investigate during a general or specific controls review in an AS400 installation as well as cri...
Subscriber Content
Mon, Jul 11, 2016
Audit Programs

Computer Operations/Job Scheduling Audit Work Program

This audit work program focuses on computer operations and IT job scheduling. Audit objectives and test steps help determine and review the role of computer operations within an organiz...
Subscriber Content
Mon, Jul 11, 2016
Audit Programs

Siebel/Oracle Information Security Audit Work Program

This audit program outlines procedures to evaluate six system control objectives.
Subscriber Content
Mon, Jun 27, 2016
Audit Programs

UNIX Security Audit Work Program

This audit program outlines steps for reviewing the security of systems running the UNIX operating system.
Subscriber Content
Mon, Jun 20, 2016
Audit Programs

RACF Mainframe Controls Review Audit Work Program

This audit work program outlines detailed steps to review the controls for an RACF mainframe.
Subscriber Content
Mon, Jun 6, 2016
Memos

Expense Reporting Policy Violation Memo

This expense reporting violation review focuses on an employee’s potential noncompliance with this standard corporate policy.
Subscriber Content
Mon, May 30, 2016
Memos

Audit Report Rating Memo

This memo outlines a system to use when rating individual audit findings and overall audit reports.
Subscriber Content
Mon, May 23, 2016
Risk & Control Matrices - RCMs

Manage Labor-Management Relationships RCM

This document outlines risks and controls common to the "manage labor-management relationships" process in an RCM format.
Subscriber Content
Mon, May 23, 2016
Risk & Control Matrices - RCMs

Manage Delivery Process RCM

This document outlines risks and controls common to the "manage delivery" process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 16, 2016
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 testing.
Subscriber Content
Mon, May 16, 2016
Risk & Control Matrices - RCMs

Manage Travel and Entertainment Expenses RCM

This document outlines risks and controls common to the "manage travel and entertainment expenses" process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 9, 2016
Memos

Remote Locations Audit Planning Memo

This memo outlines an organization's remote location audit approach.
Subscriber Content
Mon, May 9, 2016
Policies & Procedures

Domestic Intercompany Accounting Policy

This policy outlines procedures for recording accounting transactions that occur between two or more company locations.
Subscriber Content
Mon, May 9, 2016
Audit Programs

Database Administration Audit Work Program

This audit work program provides steps for a database administration review.
Subscriber Content
Mon, May 9, 2016
Risk & Control Matrices - RCMs

Foreign Exchange RCM

This document outlines risks and controls common to the foreign exchange process in a risk control matrix (RCM) format.
Subscriber Content
Mon, May 2, 2016
Memos

Data Breach Notification Memo

This memo's purpose is to notify an individual regarding the possibility of a personal information breach and explain the steps taken by a company to protect against identity theft or a...
Subscriber Content
Mon, May 2, 2016
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 project processes.
Subscriber Content
Mon, May 2, 2016
Memos

Mobile Device Procurement Memo

This memo outlines an internal audit review of an organization's mobile device procurement process.
Subscriber Content
Mon, Apr 25, 2016
Risk & Control Matrices - RCMs

Internal Financial and Management Information RCM

This document outlines risks and controls common to the internal financial and management information process.
Subscriber Content
Mon, Apr 18, 2016
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 spreadsheets as part of Section 404 SOX compliance.
Subscriber Content
Mon, Apr 18, 2016
Audit Programs

IT Project Governance Audit Work Program

This audit work program outlines steps for executing an IT project governance audit.
Subscriber Content
Mon, Apr 18, 2016
Policies & Procedures

Bereavement Policy

This policy establishes procedures for bereavement benefits, in order to provide employees sufficient time to attend services due to the loss of an immediate family member.
Subscriber Content
Mon, Apr 18, 2016
Memos

Accounts Receivable Collections Confirmation Memo

This memo can be sent to guarantors in order to confirm collection accounts.
Subscriber Content
Mon, Apr 11, 2016
Policies & Procedures

Foreign Intercompany Accounting Policy

This policy outlines guidelines for financial transactions that arise between a domestic (U.S.) and a foreign entity or between two foreign entities.
Subscriber Content
Mon, Apr 11, 2016
Audit Programs

Diversify Workforce Audit Work Program

This audit work program evaluates a company's diversity and inclusion compliance processes.
Subscriber Content
Mon, Apr 4, 2016
Memos

Entity-Level Controls Memo

This memo outlines a process for reviewing entity-level controls.
Subscriber Content
Mon, Apr 4, 2016
Memos

Management Response to Internal Audit Reports Memo

This memo outlines specifics to consider when drafting management responses to audit observations.
Subscriber Content
Mon, Mar 28, 2016
Memos

Process-Level Documentation Requirements Memo

This memo describes the documentation requirements for each in-scope process related to Sarbanes-Oxley Section 404 compliance.
Subscriber Content
Mon, Mar 21, 2016
Memos

Financial Elements and Business Process Prioritization Memo

This memo summarizes the customized models used to prioritize financial statement elements (FSE) and processes for Sarbanes-Oxley (SOX) Section 404 compliance. The prioritization of the...
Subscriber Content
Mon, Mar 14, 2016
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
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 matrix (RCM) format.
Subscriber Content
Mon, Feb 29, 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 annual assessment.
Subscriber Content
Mon, Feb 29, 2016
Audit Programs

HR System Pre-Implementation Audit Work Program

This audit program focuses on testing human resources system controls during the pre-implementation phase.
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 purposes near or at the year end.
Subscriber Content
Mon, Feb 22, 2016
Policies & Procedures

Payroll Policy

This payroll policy outlines procedures relating to payroll payments, time reporting, holiday schedules, vacation, non-occupational illness or injury, overtime, check requests, change i...
Subscriber Content
Mon, Feb 22, 2016
Checklists & Questionnaires

Setting the Audit Committee Agenda Questionnaire

Good business leaders are aware that the world is changing–dramatically. This questionnaire is for executive management, boards of directors and their audit committees to help ensure th...
Subscriber Content
Mon, Feb 15, 2016
Risk & Control Matrices - RCMs

Short-Term Investments Borrowing RCM

This document outlines risks and controls common to the short-term investments and borrowing process.
Subscriber Content
Mon, Feb 1, 2016
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 support and interactions for these key processes.
Subscriber Content
Mon, Jan 18, 2016
Risk & Control Matrices - RCMs

Diversify Workforce RCM

This document outlines risks and controls common to the diversify workforce process.
Subscriber Content
Mon, Jan 11, 2016
Audit Programs

Accounts Payable and Expense Accounting Audit Work Program

This audit program focuses on the accounts payable and expense accounting processes.
Subscriber Content
Mon, Dec 21, 2015
Policies & Procedures

Business Planning Policy

The purpose of this policy is to develop a structured approach to business planning and to state the categories to be addressed in a company's business plan.
Subscriber Content
Mon, Dec 14, 2015
Audit Programs

International Site Visit Audit Work Program

The purpose of this work program is to document general procedures to be followed when embarking upon an audit of an international office.
Subscriber Content
Mon, Dec 14, 2015
Audit Programs

Charity Care Audit Work Program

The objective of this audit program is to perform a high-level review of charity care program practices to validate compliance with hospital policy.
Subscriber Content
Mon, Dec 7, 2015
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
Audit Programs

Warranty Processing Review Audit Work Program

The purpose of this audit work program is to review a company’s method of tracking and recording in-warranty repairs, out-of-warranty repairs, and sales credits under the warranty and s...
Subscriber Content
Mon, Nov 23, 2015
Audit Programs

Conflict of Interest (Trust Company) Audit Work Program

This audit work program focuses on the conflict of interest between a trust company and its affiliates.
Subscriber Content
Mon, Nov 23, 2015
Policies & Procedures

Confidentiality Policy: Sample 3 (Healthcare)

This policy outlines a set of procedures to protect patients' right to privacy, to protect confidential information regarding the business, and to document that each person understands ...
Subscriber Content
Mon, Nov 16, 2015
Audit Programs

Journal Entries Audit Work Program

This audit work program reviews company procedures focused on creating, posting and retaining journal entries between operating locations.
Subscriber Content
Mon, Nov 16, 2015
Audit Programs

Electronic Signature (E-Sign) Audit Work Program

The objective of this work program is to assess documented policies and procedures, including business requirements documentation, to determine if the provisions of the Electronic Signa...
Subscriber Content
Mon, Nov 16, 2015
Audit Programs

Physician Credentialing Audit Work Program

The audit objective of this review is to analyze and evaluate the current hospital credentialing process and identify the key controls governing the process.
Subscriber Content
Mon, Nov 9, 2015
Audit Programs

Freight Management Audit Work Program

The purpose of this audit work program is to understand and evaluate the freight management process.
Subscriber Content
Mon, Nov 2, 2015
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 tested, review the results of management’s testing, and document the ...
Subscriber Content
Mon, Nov 2, 2015
Guides

Facilitated Meetings Guide

This guide discusses ground rules, meeting purpose statements and techniques for building agreements. It also provides suggestions on identifying and dealing with difficult people.
Subscriber Content
Mon, Nov 2, 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) format.
Subscriber Content
Mon, Oct 26, 2015
Audit Programs

System Backup Review Audit Work Program

The purpose of this audit program is to review an organization’s system backup procedures.
Subscriber Content
Mon, Oct 26, 2015
Audit Programs

Investments in Securities, Derivative Instruments and Hedgin…

The objective of this audit program is to review the controls related to a company’s investment procedures.
Subscriber Content
Mon, Oct 12, 2015
Audit Programs

Sarbanes-Oxley Documentation Review Audit Work Program

The objective of this audit program is to ensure that Sarbanes-Oxley (SOX) Section 404 processes are documented to communicate a clear understanding of the business activity, including ...
Subscriber Content
Mon, Oct 12, 2015
Audit Programs

Asset and Liability Management Policy Review Audit Work Prog…

This audit work program reviews the policies governing the asset and liability management process.
Subscriber Content
Mon, Oct 5, 2015
Audit Programs

Insurance Claims Review (Healthcare) Audit Work Program

This healthcare audit program is intended to assist in determining whether internal controls in the health insurance claims review process are in place and working effectively.
Subscriber Content
Mon, Sep 28, 2015
Audit Programs

Balance Sheet Review Audit Work Program

This audit work program ensures that each account on the balance sheet is assigned to someone for reconciliation during the close the book process.
Subscriber Content
Mon, Sep 28, 2015
Audit Programs

Commercial Property Lease Application Audit Work Program

This audit program reviews an application that handles transactions related to leasing and renting commercial property.
Subscriber Content
Mon, Sep 28, 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 matrix (RCM) format.
Subscriber Content
Mon, Sep 21, 2015
Audit Programs

Healthcare Provider Contracting Audit Work Program

This healthcare audit work program is intended to determine whether internal controls in the provider contracting and capitated payment processes are in place and working effectively.
Subscriber Content
Mon, Sep 14, 2015
Audit Programs

Charge Master Maintenance Audit Work Program (Healthcare)

The objective of this audit program is to analyze and evaluate the adequacy of the charge master maintenance process to verify that all charges are developed in accordance with hospital...
Subscriber Content
Mon, Sep 7, 2015
Policies & Procedures

Firearms, Weapons and Explosives Policy

This policy outlines a set of procedures for firearms, weapons and explosives in order to maintain a safe working environment.
Subscriber Content
Mon, Aug 31, 2015
Policies & Procedures

Family Medical Leave Policy

This policy outlines a set of procedures for Family Medical Leave, in accordance with the U.S. Family and Medical Leave Act of 1993.
Subscriber Content
Mon, Aug 31, 2015
Audit Programs

Security Management Audit Work Program

This document outlines steps to audit an organization’s security management process.
Subscriber Content
Mon, Aug 31, 2015
Policies & Procedures

Employment of Related Persons Policy

This policy outlines a set of procedures for employment of related persons in order to maintain an atmosphere of fair and impartial treatment of employees.
Subscriber Content
Mon, Aug 24, 2015
Audit Programs

Customer Service and Support Renewal Audit Work Program

This audit program provides steps to review the overall effectiveness of the customer service and support renewal function.
Subscriber Content
Mon, Aug 24, 2015
Audit Programs

Vendor Rebates Audit Work Program

This audit program sample includes steps that can be used to understand and review an organization’s vendor rebate process.
Subscriber Content
Mon, Aug 24, 2015
Process Flows

Lockbox Process Flow Chart

This process flow focuses on the lockbox process, from the time the check is received at the lockbox through posting the payment to a customer billing account.
Subscriber Content
Mon, Aug 17, 2015
Policies & Procedures

Insider Trading Policy

This policy outlines a set procedures for insider trading. Transactions must comply with these procedures in order to comply with securities laws as defined by the Security Exchange Com...
Subscriber Content
Mon, Aug 17, 2015
Audit Programs

Program Changes Audit Work Program

This audit program focuses on auditing program change controls.
Subscriber Content
Mon, Aug 17, 2015
Audit Programs

Privacy Controls Audit Work Program

This audit program provides steps for a privacy controls review, including verifying management direction and support for privacy controls.
Subscriber Content
Mon, Aug 17, 2015
Memos

Procurement Card Internal Audit Planning Memo

This procurement card internal audit planning memorandum documents the audit approach and scope.
Subscriber Content
Mon, Aug 10, 2015
Policies & Procedures

Industrial Leave of Absence Policy

This policy outlines procedures for an industrial leave of absence, in accordance with all U.S. state and federal regulations pertaining to workers' compensation.
Subscriber Content
Mon, Aug 10, 2015
Risk & Control Matrices - RCMs

Accounts Payable RCM

This document outlines risks and controls common to the "accounts payable" process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Aug 3, 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.
Subscriber Content
Mon, Aug 3, 2015
Policies & Procedures

Immigration Policy (United States)

This sample outlines a set of policies and procedures to comply with the requirements of applicable immigration laws.
Subscriber Content
Mon, Aug 3, 2015
Audit Programs

Budgeting Process Audit Work Program

The purpose of this sample audit program is to evaluate the overall process for planning and completing budgeting, to determine the effectiveness of compliance with corporate policies a...
Subscriber Content
Mon, Aug 3, 2015
Audit Programs

Product Development Audit Work Program

This sample product development audit program includes risk analysis, special and operational considerations, and evaluation components for an audit review.
Subscriber Content
Mon, Jul 27, 2015
Policies & Procedures

Individuals with Disabilities Policy

This sample outlines a set of policies and procedures for employing individuals with disabilities in accordance with the provisions of the Rehabilitation Act of 1973 and the Americans w...
Subscriber Content
Mon, Jul 27, 2015
Audit Programs

Social Responsibilities Programs Audit Work Program

This audit program helps internal audit functions identify social responsibility issues that an organization may not be adequately addressing and assess controls around those programs.
Subscriber Content
Mon, Jul 27, 2015
Policies & Procedures

Harassment Policy

This sample outlines a set of policies and procedures for investigating and reporting harassment in the workplace.
Subscriber Content
Mon, Jul 20, 2015
Audit Programs

Cost Estimation Audit Work Program

This audit program sample covers several cost estimation areas, including bids, labor/material cost, engineering, other allocations and change orders.
Subscriber Content
Mon, Jul 20, 2015
Process Flows

AP Invoice Process: Material Goods Process Flow

This process flow sample focuses on the accounts payable process for material goods invoices at a refinery.
Subscriber Content
Mon, Jul 13, 2015
Process Flows

AP 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
Audit Programs

Advertising and Promotion Audit Work Program

This sample audit program includes an overview for understanding and engaging in a review of controls around advertising and promotions.
Subscriber Content
Mon, Jul 13, 2015
Audit Programs

Plant Operation Security Audit Work Program

This audit program template focuses on assessing a plant’s safety environment, ensuring compliance with company and governmental requirements related to safety, and reviewing to see if ...
Subscriber Content
Mon, Jul 13, 2015
Audit Programs

Third-Party Labor Contractor Audit Work Program

This audit program sample covers topics such as contract/bid processes, billing matters and time reporting controls.
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 involved in the conversion of data from one application into another a...
Subscriber Content
Mon, Jul 6, 2015
Audit Programs

Other Assets Audit Work Program

This sample audit program reviews the other assets account maintenance process and related accounting controls.
Subscriber Content
Mon, Jul 6, 2015
Audit Programs

Plant Operation Safety Audit Work Program

This sample audit program reviews the safety of plant operations, ensuring compliance with company and governmental requirements.
Subscriber Content
Mon, Jul 6, 2015
Audit Programs

Spending Authority Review Audit Work Program

This work program provides steps and considerations for reviewing spending authority policies and processes.
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 program authorization process and provides estimates of project size, p...
Subscriber Content
Mon, Jun 29, 2015
Risk & Control Matrices - RCMs

Develop Budgets RCM

This document outlines risks and controls common to the "develop budgets" process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Jun 22, 2015
Process Flows

Contract Management Process Flow

Contract management consists of the steps taken to request and approve consulting, royalty and other service contracts. This process flow focuses on the contract management process.
Subscriber Content
Mon, Jun 22, 2015
Process Flows

AR and Cash Application Process Flow

This process flow focuses on the AR and cash application process.
Subscriber Content
Mon, Jun 22, 2015
Audit Programs

Software Licensure Compliance Audit Work Program

This sample compliance work program can be modified for scope considerations that will depend on the extent of the software agreement under review.
Subscriber Content
Mon, Jun 22, 2015
Risk & Control Matrices - RCMs

General Ledger Accounting—Close the Books RCM

This document outlines risks and controls common to the “general ledger accounting—close the books” process in a risk control matrix (RCM) format.
Subscriber Content
Mon, Jun 15, 2015
Process Flows

Order Entry, Billing and Shipping Process Flow

There are many steps involved from the time a customer places an order to the time their order is delivered to them. To manage the many steps, this process flow provides a sample proces...
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Mon, Jun 15, 2015
Process Flows

Product Pricing Process Flow

Product pricing is the process a business goes through when it sets the price to sell its products and services. This process flow focuses on the product pricing process.
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Mon, Jun 15, 2015
Audit Programs

Direct Charges Audit Work Program

This sample audit work program provides steps to review the direct charges process, including investigating the build-up of direct charge transactions (debits) in the direct charge clea...
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Mon, Jun 15, 2015
Audit Programs

Customer Care and Order Fulfillment: Control Analysis and Se…

This work program evaluates the adequacy of internal controls in the customer order fulfillment and cash handling processes.
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Mon, Jun 15, 2015
Process Flows

Accounts Receivable Aging and Collections Process Flow

This process flow outlines the accounts receivable aging and collection process.
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Mon, Jun 8, 2015
Audit Programs

Contract Review Audit Work Program

The objectives of this work program are to assess whether contracts are executed in accordance with agreed upon terms and to ensure that all contracts are valid and properly authorized ...
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Mon, Jun 8, 2015
Process Flows

Sales and Marketing Development Process Flow

This sample process flow focuses on the sales and marketing development function.
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Mon, Jun 8, 2015
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 (RCM) format.
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Mon, Jun 1, 2015
Audit Programs

Security Policy Review Audit Work Program

The purpose of this work program is to determine whether the right security policies exist and determine if existing policies cover the necessary issues and are disseminated to the righ...
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Mon, Jun 1, 2015
Audit Programs

Physical Security Audit Work Program

This 45-page work program outlines physical security best practices for data centers and information processing/storage facilities.
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Mon, Jun 1, 2015
Audit Programs

IT Data Management Audit Work Program

This document outlines steps to audit an organization’s data management process and includes a self-assessment questionnaire that gives the auditee an opportunity to inform internal aud...
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Mon, May 25, 2015
Risk & Control Matrices - RCMs

Manage Security and Privacy RCM

This document outlines risks and controls common to the "manage security and privacy" process in a risk control matrix (RCM) format.
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Mon, May 18, 2015
Process Flows

Payroll Calculation Process Flow

Payroll calculation involves following a process to ensure employees are paid precisely and punctually. This process flow outlines specific aspects of the payroll calculation process an...
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Mon, May 18, 2015
Audit Programs

IT Strategy Management Audit Work Program

This document outlines steps to audit an organization’s IT infrastructure management strategy process.
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Mon, May 18, 2015
Audit Programs

IT Help Desk Audit Work Program

This document outlines steps to audit an organization’s IT help desk process.
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Mon, May 18, 2015
Process Flows

Vehicle Production, Planning and Scheduling Process Flow

This process flow focuses on vehicle production, planning and scheduling.
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Mon, May 11, 2015
Audit Programs

Stock Administration Audit Work Program

This work program focuses on the internal responsibilities of corporate stock program administration.
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Mon, May 11, 2015
Audit Programs

IT Platform Management Audit Work Program

This document outlines steps to audit an organization’s IT platform management process.
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Mon, May 11, 2015
Guides

Hotel Site Audit Training Material Guide

This guide illustrates how to conduct a hotel site audit.
Subscriber Content
Mon, May 11, 2015
Process Flows

Budgeting Process Flow

The budgeting process focuses on developing corporate strategy, creating an annual budget, approving the annual budget, and monitoring budget-to-actual results. In this sample process f...
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Mon, May 4, 2015
Audit Programs

IT Organization Audit Work Program

This document outlines steps to perform an IT organization audit.
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Mon, May 4, 2015
Audit Programs

IT Operations Management Audit Work Program

This document outlines steps to audit an organization’s IT operations management process.
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Mon, May 4, 2015
Process Flows

Procurement, Disbursement and Accounts Payable Process Flow

This sample process flow focuses on the procurement, disbursement and accounts payable processes.
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Mon, Apr 27, 2015
Policies & Procedures

Sales and Use-Tax Policy

This policy establishes the responsibilities, controls, authorizations and procedures for sales and use-taxes for all company invoices originating in the United States.
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Mon, Apr 27, 2015
Audit Programs

Desktop Management Audit Work Program

This document outlines steps to audit the process used to deploy software to desktop computers.
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Mon, Apr 20, 2015
Policies & Procedures

Order Management Process Audit Work Program

The purpose of this policy is to provide guidance for the period-end close cycles required to prepare financial statements.
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Mon, Apr 13, 2015
Audit Programs

IT Application Management Audit Work Program

This sample IT application management audit work program is designed around key risk indicators of potential problems.
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Mon, Apr 6, 2015
Audit Programs

Stock Option Review Audit Work Program

This internal audit work program focuses on understanding and evaluating a company's stock option management process, performing tests, and investigating control weaknesses.
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Mon, Apr 6, 2015
Policies & Procedures

Investment Income Policy

This policy sets forth guidelines for recording revenue on the sale of investments.
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Mon, Apr 6, 2015
Audit Programs

Original Equipment Manufacturer (OEM) Qualification Audit Wo…

This sample audit work program focuses on processes and controls a company may use to select, qualify, approve and maintain OEM customers.
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Mon, Apr 6, 2015
Audit Programs

Order Management Process Audit Work Program

This work program provides key steps for a review of the order management process, including identification of performance metrics and computer-assisted auditing steps.
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Mon, Mar 30, 2015
Audit Programs

Warranty/Field Services Review Audit Work Program

This audit work program reviews controls to ensure that all service activity—above and beyond what is called for in a warranty contract—is captured, tracked and billed to the customer.
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Mon, Mar 30, 2015
Audit Programs

Returns Management Audit Work Program

This work program focuses on transaction and controls testing for a company's returns management process.
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Mon, Mar 30, 2015
Audit Programs

Sales Compensation Audit Work Program

This audit work program suggests steps for a review of a company's sales compensation and commission payment process.
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Mon, Mar 30, 2015
Process Flows

Stock Options Process Flow

This document can be used as a general guide to understand and review the stock options process.
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Mon, Mar 23, 2015
Audit Programs

Casino Audit Work Program

This casino audit work program covers reviews of live gaming tables, electronic gaming devices, cashiering and credit, currency transaction reporting, and more.
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Mon, Mar 23, 2015
Audit Programs

End-User Computing Audit Work Program

This work program focuses on auditing end-user computing, specifically concentrating on identifying the IT controls to be tested, reviewing the results of management’s testing and docum...
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Mon, Mar 16, 2015
Audit Programs

Accrued Liabilities Audit Work Program

This audit program primarily focuses on identification and reporting of contingencies and accrued liabilities.
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Mon, Mar 16, 2015
Policies & Procedures

Non-Routine Transactions Policy

This policy establishes uniform procedures for identifying and recording non-routine transactions.
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Mon, Mar 16, 2015
Audit Programs

Cash Accounts Audit Work Program

This work program covers existence, accuracy and cut-off of cash balances.
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Mon, Mar 9, 2015
Audit Programs

Payment Review Audit Work Program

This work program focuses on identifying unauthorized payments.
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Mon, Mar 9, 2015
Audit Programs

Cash Collections, Security and Recording Review Audit Work P…

This audit work program assesses the controls related to cash collections at multiple locations for a healthcare organization.
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Mon, Mar 2, 2015
Process Flows

Human Resources Management and Employee Setup Process Flow

This process flow focuses on the human resources management and employee setup processes. It addresses the risk of setting up fictitious employees in the payroll system and the task of ...
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Mon, Mar 2, 2015
Audit Programs

Billing and Collections Review Audit Work Program (Healthcar…

This work program reviews billing, collections and account follow-up processes for a healthcare organization.
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Mon, Feb 23, 2015
Process Flows

Project Management Process: Monitoring, Scope Changes, Forec…

There are many steps involved in the project management process, such as monitoring, forecasting and contract closing. In this sample process flow, the risks associated with project man...
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Mon, Feb 16, 2015
Audit Programs

Investment Management Firm Audit Work Program

The purpose of this work program is to provide the general steps used to perform an audit at an investment management firm.
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Mon, Feb 16, 2015
Audit Programs

Materials Management and Purchasing Audit Work Program

This work program reviews compliance with established procedures for the purchasing function.
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Mon, Feb 16, 2015
Process Flows

Sarbanes-Oxley Check Disbursement Process Flow

This sample process flow provides the tasks involved in the process of Sarbanes-Oxley (SOX) check disbursement, including taking account of invoices and preparing required checks.
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Mon, Feb 16, 2015
Audit Programs

Incentive Compensation Audit Work Program

This document provides two work programs focused on reviewing incentive policies and procedures, speaking with key individuals, and gaining understanding of key incentive compensation p...
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Mon, Feb 9, 2015
Audit Programs

Baseline Controls Audit Work Program: Healthcare

The purpose of this work program is to provide the general steps used to perform an audit of baseline controls for a company in the healthcare industry.
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Mon, Feb 9, 2015
Audit Programs

Distribution Center/Consigned Inventory Audit Work Program

The purpose of this work program is to provide the general steps used for an inventory audit of a distribution center for consigned inventory, including reviewing the shipping and recei...
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Mon, Feb 2, 2015
Audit Programs

Spare Parts Inventory Audit Work Program

The purpose of this work program is to provide the general steps used for a spare parts inventory audit, including reviewing procurement, storage and distribution of spare parts.
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Mon, Feb 2, 2015
Audit Programs

Quality Assurance and Inspection Process Audit Work Program

The purpose of this work program is to provide the general steps used to perform a quality assurance audit.
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Mon, Jan 26, 2015
Audit Programs

Purchasing, A/P, Travel and Entertainment Audit Work Program

The purpose of this work program is to provide the general steps used to perform an audit of purchasing, A/P, travel and entertainment, including the use of data analytics.
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Mon, Jan 26, 2015
Process Flows

Subcontractor Approval and Payment Process Flow

There is pervasive business risk associated when a subcontractor's work is overpaid or not properly approved. In this sample process flow, we provide steps to take to mitigate associate...
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Mon, Jan 19, 2015
Audit Programs

System Implementation Audit Work Program

The purpose of this work program is to provide the general steps used to review the system implementation process.
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Mon, Jan 19, 2015
Process Flows

Acquisition of Business, Contracting and Revenue Recognition…

There is pervasive business risk associated when projects are not properly maintained, resulting in revenues that are not accurately presented in the financial statements. This sample p...
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Mon, Jan 12, 2015
Audit Programs

Capital Leasing Audit Work Program

The purpose of this work program is to provide the general steps used to perform a capital leasing audit.
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Mon, Jan 12, 2015
Audit Programs

Drug-Free Workplace and Workforce Audit Work Program

The purpose of this work program is to provide the general steps used to perform a drug-free workplace and workforce audit.
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Mon, Jan 5, 2015
Audit Programs

Consumer Lending Department Audit Work Program

The consumer lending audit work program focuses on physical safeguards, adequate documentation, substantiation of loan balances and substantiation of collateral.
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Mon, Jan 5, 2015
Process Flows

Sales Forecast Process Flow

This sample process flow can be used as a general guide to help with understanding and reviewing a company's sales forecasting procedures.
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Mon, Dec 22, 2014
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 process in place. This sample process flow walks through six steps ...
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Mon, Nov 10, 2014
Process Flows

Close the Books Process Flow: Accounts Payable, Accounts Rec…

This sample process flow shows the close the books process organized by day-to-day activities.
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Mon, Nov 3, 2014
Audit Programs

Treasury and Cash Management Audit Work Program

This document includes two sample treasury and cash management work programs that focus on adequacy of controls, overall efficiency and effectiveness of processes, and compliance with p...
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Mon, Oct 27, 2014
Audit Programs

Cash Controls Audit Work Program: Healthcare Organizations

The purpose of this work program is to provide the general steps used to perform a cash controls audit for an organization in the healthcare industry, including reviewing and testing co...
Subscriber Content
Mon, Sep 22, 2014
Guides

SOX Self-Assessment and Self-Testing Guide

This guide provides instructions to companies performing a self-assessment and self-testing for Sarbanes-Oxley compliance. Topics include mapping global risks, reporting results, and ma...
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Mon, Sep 22, 2014
Audit Programs

Consolidation of Finance Functions Audit Work Program

The purpose of this work program is to provide the general steps used to perform an audit on consolidation of finance functions.
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Mon, Sep 15, 2014
Benchmarking Tools

Business Process Key Performance Indicators (KPIs)

This template provides sample performance measures for the following business processes: accounts payable, accounts receivable, billing, close the books, commissions, finance and accoun...
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Mon, Sep 1, 2014
Audit Programs

Shipping and Receiving Audit Work Program

This document provides two sample audit work programs for the shipping and receiving process, focusing on the importance of identifying shipping and receiving process improvement opport...
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Mon, Aug 25, 2014
Audit Programs

Systems and Application Audit Work Program

The purpose of this work program is to provide the general steps used to perform a systems and application audit.
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Mon, Aug 11, 2014
Audit Programs

Wire Transfer and Investment Audit Work Program

This work program provides key steps for reviewing a company's electronic funds transfer process, which allows customers to send funds to or from another financial institution.
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Mon, Jul 28, 2014
Audit Programs

Information and Communication Audit Work Program

The purpose of this audit work program is to assess, at a high level, and validate key controls in place for the information and communication component of the COSO Framework.
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Mon, Jul 28, 2014
Audit Programs

Temporary Employee Management Review Audit Work Program

The purpose of this work program is to provide the general steps used to perform an audit of temporary employee management.
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Mon, Jul 28, 2014
Audit Programs

Payroll and Leave Management Audit Work Program

This audit work program focuses on the payroll and leave management process, specifically assessing whether the organization has established an adequate control environment and properly...
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Mon, Jul 14, 2014
Audit Programs

Ethics Program Review Audit Work Program

An organization’s ethics program is increasingly important in the current regulatory environment and critical to minimizing reputation risk.
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Mon, Jun 30, 2014
Audit Programs

Accounts Receivable & Credit Internal Audit Work Program…

Accounts receivable and credit processing can introduce significant risks to an organization.
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Mon, Jun 23, 2014
Guides

IT Asset Management Guide

This guide focuses on improvements organizations can make to effectively perform their IT asset management process.
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Mon, Jun 23, 2014
Guides

IT Controls and Governance Guide

This guide highlights challenges that may disrupt an organization's IT governance and provides a roadmap for activating an effective IT governance framework.
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Mon, Jun 16, 2014
Audit Programs

Accounts Payable Review Audit Work Program

This work program explains the audit steps that should be followed while evaluating a company’s compliance with corporate policies, procedures and known best practices in relation to ac...
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Mon, Jun 2, 2014
Audit Programs

Controls Monitoring Audit Work Program

This sample work program provides steps to perform a quarterly assessment of management’s monitoring of company-level controls.
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Mon, May 26, 2014
Checklists & Questionnaires

Audit Committee Responsibilities Questionnaire

This is a sample self-assessment questionnaire for audit committees to use when evaluating the scope of their responsibilities.
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Mon, May 5, 2014
Audit Programs

Ethical Business Conduct Guidelines Audit Work Program

The purpose of this work program is to provide the general steps used to perform an audit of ethical business conduct guidelines.
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Mon, Mar 24, 2014
Audit Programs

Purchasing Audit Work Program

The purpose of this work program is to provide the general steps used to perform a purchasing audit.
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Mon, Mar 17, 2014
Process Flows

Self-Assessment Process Flow – High-Level Overview

This sample process slow provides a high-level overview of the control self-assessment process, focusing on identifying inherent risks, developing surveys, and action/test plans for ide...
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Mon, Mar 10, 2014
Audit Programs

System Management Risk Assessment and Control Audit Work Pro…

This work program will assist audit teams with identifying risks and related controls for logical security administration and monitoring, physical security, change management, problem m...
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Mon, Mar 3, 2014
Audit Programs

Payroll Audit Work Program

The purpose of this work program is to provide the general steps on how to audit payroll.
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Mon, Mar 3, 2014
Audit Programs

Purchase-to-Pay Cycle Data Analytics Audit Work Program

This eight-page work program utilizes data analytics to review the purchase-to-pay cycle.
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Mon, Feb 17, 2014
Audit Programs

Customer Credit Data Analytics Audit Work Program

This eight-page work program utilizes data analytics to review the customer credit process.
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Mon, Feb 10, 2014
Audit Programs

Payroll Cycle Data Analytics Audit Work Program

This six-page work program describes 22 risks associated with payroll cycle data analytics, with a focus on the tests used to identify them.
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Mon, Feb 3, 2014
Audit Programs

Health, Safety and Security Audit Work Program

The purpose of this work program is to evaluate the health, safety and security processes of an organization.
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Mon, Jan 27, 2014
Audit Programs

Direct Deposit of Royalty Payments Audit Work Program

This audit work program focuses on determining whether the sensitive information collected for the direct deposit of royalty payments is properly stored, processed, distributed and acce...
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Mon, Jan 20, 2014
Audit Programs

Supply Chain Audit Work Program

This audit program focuses on the supply chain management process, including: policies, organizational risks, process risks, major processes, cost-control, and performance measures.
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Mon, Jan 13, 2014
Guides

Post-Merger Integration Activities Guide

This guide discusses the broad scope of an organization’s key post-merger integration activities.
Subscriber Content
Mon, Dec 16, 2013
Audit Programs

Marketing and Off-Take Agreement Audit Work Program

This work program can be used as a template for reporting the assessment of a client's internal accounting system with respect to a marketing agreement.
Subscriber Content
Mon, Nov 18, 2013
Guides

COSO Internal Controls Guide: Integrated Framework

COSO's 2013 Internal Control–Integrated Framework (Framework) is expected to help organizations design and implement internal control in light of many changes in business and operating ...
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Mon, Aug 26, 2013
Checklists & Questionnaires

Internal Audit Personnel Interview Questionnaire

This tool provides questions to consider when soliciting feedback during interviews with internal audit personnel.
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Mon, Jun 24, 2013
Checklists & Questionnaires

Self-Assessment Process Questionnaire: Process Owner Account…

This questionnaire provides a format to evaluate current self-assessment practices and identify areas for improvement.
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Mon, Jun 10, 2013
Checklists & Questionnaires

Business Continuity Management Self-Assessment Questionnaire

This a self-assessment tool to use prior to a review of the business continuity management process. It gives the auditee an opportunity to inform internal audit about controls and proce...
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Mon, Jun 3, 2013
Audit Programs

Information Security Audit Work Program

This work program is intended to provide an internal audit team with guidance and direction when evaluating information security programs.
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Mon, Mar 25, 2013
Guides

Internal Controls Sustainability Training Guide

This sample guide focuses on building a sustainable internal control process.
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Mon, Feb 25, 2013
Guides

Internal Control Strategy Communication Guide

This guide outlines an example process to facilitate and communicate changes necessary to strengthen an organization’s internal control environment.
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Mon, Feb 18, 2013
Policies & Procedures

Supplier Records and Management Policy

The purpose of this policy is to ensure that the company obtains the best possible combination of quality and price from its suppliers.
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Mon, Nov 5, 2012
Policies & Procedures

Sales Contracts Policy

The purpose of this policy is to outline basic contract content and authorization requirements for sales contracts.
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Mon, Nov 5, 2012
Policies & Procedures

Sales Commissions Policy

The purpose of this policy is to establish accountability for setting commission rates and to define the point at which commissions are considered earned.
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Mon, Nov 5, 2012
Policies & Procedures

Management Reporting (Revenue) Policy

This policy addresses the regular reporting and analysis requirements relating to the revenue cycle that must be produced and reviewed to control and manage the organization. This poli...
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Mon, Nov 5, 2012
Policies & Procedures

Financial Reporting Package Policy

This sample outlines a set of policies and procedures to provide a consistent format for reporting required financial information for management and statutory reporting requirements.
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Mon, Oct 29, 2012
Policies & Procedures

ISO 9000 Certification Policy

The following sample provides an outline of the policies and procedures that an organization must undertake in order to achieve ISO 9000 certification.
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Mon, Oct 29, 2012
Policies & Procedures

Capital Projects – Allocating Contract Cost Policy

This policy outlines procedures to ensure that costs associated with company capital projects are accounted for according to Generally Accepted Accounting Principals (GAAP).
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Mon, Oct 29, 2012
Policies & Procedures

System, Database and Application Administrator Policy

The purpose of this policy is to define the roles, activities, and responsibilities of administrators with regard to access rights to applications running on a company’s computer resour...
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Mon, Oct 29, 2012
Policies & Procedures

Overall Financial Reporting Document and Disclosure Controls…

This policy documents the overall controls and procedures designed to ensure the quality and accuracy of disclosures made in quarterly and annual public filings with the US Securities a...
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Mon, Oct 29, 2012
Policies & Procedures

Exceptions and Non-Conformance Policy

This sample outlines a set of policies and procedures governing action to be taken when special circumstances prevent compliance with an established policy, procedure, standard, or guid...
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Mon, Oct 29, 2012
Policies & Procedures

Change of Access Status Policy

The following sample outlines a set of policies and procedures governing all changes to the access granted to a user of Company X’s computing systems.
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Mon, Oct 29, 2012
Policies & Procedures

User Authentication and Authorization Policy

The following sample policy outlines a set of policies and procedures governing user authentication and authorization and other access rules that help protect computer systems.
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Mon, Oct 29, 2012
Policies & Procedures

Network Security Policy

The purpose of this security policy is to protect user accounts, corporate data, and intellectual property owned by an organization.
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Mon, Oct 29, 2012
Policies & Procedures

Production System Access Policy

This sample outlines a set of policies and procedures governing access to production systems and applications, and the documentation of changes to these systems and applications.
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Mon, Oct 29, 2012
Policies & Procedures

Internal Lab Security Policy

The purpose of this policy is to ensure that company confidential information and technologies are not compromised.
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Mon, Oct 29, 2012
Policies & Procedures

Injury and Illness Prevention Policy

The following sample outlines a set of policies and procedures for protecting the safety and health of the employees at a company.
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Mon, Oct 29, 2012
Policies & Procedures

Credit Risk Policy

This sample outlines a set of policies and procedures formalizing the credit risk management process.
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Mon, Oct 29, 2012
Policies & Procedures

Business Continuity Management Policy

This sample outlines a set of policies and procedures for formalizing a business continuity program, and provides guidelines for developing, maintaining and exercising business continui...
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Mon, Oct 22, 2012
Policies & Procedures

Systems Development Lifecycle (SDLC) and Change Management P…

This sample outlines a set of policies and procedures designed to provide an orderly process in which changes to a company's IT infrastructure are requested and approved prior to the in...
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Mon, Oct 22, 2012
Policies & Procedures

End-User Computing (EUC) Tools Policy

This sample outlines a set of policies and procedures for dealing with the security and use of end-user computing (EUC) tools such as spreadsheets, databases and report writers.
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Mon, Oct 22, 2012
Policies & Procedures

Check Distribution Policy

This policy provides guidelines for authorizing, processing and distributing checks.
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Mon, Oct 22, 2012
Policies & Procedures

Accounts Receivable Policies and Procedures - Returns

This sample policy provides guidance on the procedures to be followed when merchandise (damaged or otherwise) is returned by mail or shipment.
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Mon, Oct 22, 2012
Policies & Procedures

Order Receipt and Fulfillment Policy

This sample outlines guidelines for receiving and entering customer orders to ensure the timely and accurate fulfillment of those orders
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Mon, Oct 15, 2012
Policies & Procedures

Credit and Debit Memo Policy

The following sample outlines a set of policies and procedures for issuing credit and debit memos, including product and container deposit returns and head-office billings, and applies ...
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Mon, Oct 15, 2012
Policies & Procedures

Academic Conflict of Financial Interest Certification Policy

This sample outlines a set of policies and procedures for avoiding any possible conflict of interest in the conduct of grant or contract activities for academic institutions, to prevent...
Subscriber Content
Mon, Oct 15, 2012
Policies & Procedures

Accounting: Asset-Backed Securitization and Factoring of Rec…

This sample policy outlines a set of policies and procedures for asset-backed securitization and factoring of receivables.
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Mon, Oct 15, 2012
Policies & Procedures

Vendor Contracting Policy

This policy establishes procedures to follow prior to signing vendor contracts on behalf of a company, including obtaining required approvals from the legal department and vendor.
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Mon, Oct 15, 2012
Policies & Procedures

Customer Master File Maintenance Policy

The purpose of this policy is to establish the guidelines for setting up new customers and modifying existing customer information in company systems.
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Mon, Oct 15, 2012
Policies & Procedures

Claim Resolution/Payment Verification Policy

This sample outlines a set of policies and procedures for ensuring that claims submitted to third parties for services administered are estimated accurately and resolved in a timely man...
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Mon, Oct 15, 2012
Policies & Procedures

Customer Concerns Handling Policy

The purpose of this policy is to establish guidelines for resolving customer concerns and initiating the Customer Concern Report.
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Mon, Oct 15, 2012
Policies & Procedures

Conflict of Interest Policy

This sample outlines a set of policies and procedures to help a company and each of its direct and indirect subsidiaries and senior officers and directors identify and properly address ...
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Mon, Oct 15, 2012
Policies & Procedures

Data Management Policy

This sample outlines a set of policies and procedures to assist an Information Technology Group in backing up server-based data, with details of the required backup tapes, devices, and ...
Subscriber Content
Mon, Oct 15, 2012
Policies & Procedures

Security and Access Policy and Procedures

This sample outlines a set of policies and procedures to provide a company with a single reference for governance pertaining to matters of security for personnel, facilities, assets, in...
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Mon, Oct 15, 2012
Policies & Procedures

Building and Data Center Physical Security Policy

This sample outlines a set of policies and procedures for governing access to company buildings and data centers, to ensure that Company X buildings and data centers remain physically s...
Subscriber Content
Mon, Oct 15, 2012
Policies & Procedures

Invoicing Policy

This sample outlines a set of policies and procedures for invoicing customers and issuing invoice corrections.
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Mon, Oct 15, 2012
Policies & Procedures

Price Administration Policy

This sample outlines a set of policies and procedures for establishing guidelines related to price administration, including price set-up, price maintenance and review, and the timely u...
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Mon, Oct 15, 2012
Checklists & Questionnaires

Customer Service Risk Questionnaire

Organizations can use the leading practices and questions included in this tool to evaluate and improve their customer service process.
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures

Manual General Ledger Journal Entries Policy

This sample policy ensures all manual journal entries to the Company’s general ledgers are properly prepared, supported by adequate documentation, reviewed, approved and recorded and th...
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Mon, Oct 8, 2012
Policies & Procedures

Credit Card Policy

This policy establishes the appropriate business use, responsibilities and authorization for company issued credit cards.
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures

Anti-Bribery Compliance Program Policy

This sample outlines a set of policies and procedures to prevent violation of any and all national and international anti-bribery and anti-corruption laws and treaties.
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures

Records Storage and Retrieval Policy

The purpose of this document is to outline the process departments are required to follow in order to store and retrieve their respective records, and to document how the records will b...
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures

Physical Inventory Policy

This sample policy outlines a set of policies and procedures to ensure that one un-audited semi-annual and one audited annual physical inventory should be taken of raw materials, work i...
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures

Banking/Financial Institution Account Policy

This sample policy establishes guidelines for a company’s activities related to opening, closing and maintaining financial institution accounts.
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures

Insurance Verification (Healthcare) Policy

This sample policy outlines a set of policies and procedures to ensure patient benefits are verified prior to or immediately following an admission or outpatient procedure.
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures

Data Center Operations & Problem Management Policy

The objective of this document is to provide policy and procedure guidance for conducting major activities in a company's data centers: help desk support; user access management; system...
Subscriber Content
Mon, Oct 8, 2012
Policies & Procedures

Production Equipment Security Policy

This sample outlines a set of policies and procedures governing the security of production equipment used in an Internet-facing environment.
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Mon, Oct 8, 2012
Policies & Procedures

Capitalization and Fixed Asset Accounting Policy

This policy provides guidelines for capitalizing, depreciating, transferring, disposing and maintaining control of capital or fixed assets.
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Mon, Oct 1, 2012
Policies & Procedures

Estimate-at-Completion Policy

This policy establishes guidelines and methods for maintaining an accurate revenue recognition process by periodically assessing the company’s projects’ profitability so that the overal...
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Mon, Sep 24, 2012
Policies & Procedures

IT System Development Life Cycle (SDLC) Methodology Policy

The system development life cycle (SDLC) methodology promotes a controlled business environment where an orderly process takes place to minimize risk for implementing major new applicat...
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Mon, Sep 3, 2012
Policies & Procedures

Accounts Receivable Policy: Cash Collections

This policy outlines procedures for collecting on customer accounts that are past due.
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Mon, Aug 6, 2012
Process Flows

SOX Process Flow: High-Level Methodology

This process flow documents a high-level methodology for Sarbanes-Oxley compliance.
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Mon, Jul 30, 2012
Policies & Procedures

Control Transition Policy

This policy establishes procedures to ensure the continued integrity of a company’s internal controls system.
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Mon, Jul 30, 2012
Audit Programs

Management Reporting Audit Work Program

The objective of this work program is to evaluate the management reporting process.
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Mon, Jun 18, 2012
Audit Programs

Retail Audit Work Program

This work program provides retailers with an overview of operational audit steps to ensure compliance with key regulations.
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Mon, Jun 11, 2012
Policies & Procedures

Credit Card Data Purge Policy

This policy outlines a set of procedures for the credit card data purge process including specific purge procedures, a purge schedule, and related definitions.
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Mon, Jun 11, 2012
Policies & Procedures

Financial Document Access Control Policy

This policy documents the controls and procedures designed to ensure limited access to, and control of financial reporting documents used for the preparation and updating of quarterly a...
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Mon, Jun 4, 2012
Policies & Procedures

Third-Party Access Policy

The purpose of this policy is to define security policies that apply to temporaries, contractors, consultants, and third parties, when such connectivity is necessary for business purpos...
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Mon, May 28, 2012
Policies & Procedures

User Malicious Software Policy

The purpose of this security policy is to outline the user’s responsibilities in ensuring updates and maintenance of anti-virus computer software.
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Mon, May 28, 2012
Policies & Procedures

New Disclosures Policy

This policy is intended to facilitate the early detection and disclosure of reportable items to the SEC and to improve the efficiency and effectiveness of compliance efforts.
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Mon, Apr 23, 2012
Policies & Procedures

Credit Card Information Handling Policy

Use this policy to ensure that credit and debit card information and other personal financial data is accessible by a limited number of authorized team members and maintained in accorda...
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Mon, Apr 9, 2012
Policies & Procedures

Blog and Social Networking Policy

The purpose of this policy is to ensure that all employee blog and social networking activities incorporate consistent standards to maintain and reinforce the corporate image.
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Mon, Apr 9, 2012
Policies & Procedures

Background Checks and Confidentiality Policy: Contractors

This policy outlines procedures for extending background checks to temporary personnel and independent contractors.
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Mon, Apr 2, 2012
Policies & Procedures

Accounts Receivable Write-Offs Policy

This policy provides procedures to be followed when dealing with issues resulting from the bankruptcy of a customer or writing-off bad debts.
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Mon, Mar 26, 2012
Policies & Procedures

Fringe Benefit Adjustment Policy

This policy establishes procedures for the proper accounting treatment of fringe benefit adjustments.
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Mon, Mar 26, 2012
Policies & Procedures

Internal Company Knowledge Sharing Policy

This policy outlines a set of procedures governing knowledge sharing within a company by using a knowledge management (KM) strategy that ties the efforts and information created and use...
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Mon, Mar 12, 2012
Policies & Procedures

Freight Claims Policy

This policy focuses on processing freight claims for shipments where the carrier lost and/or damaged goods during shipment, or where there is a shortage in the delivered goods.
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Mon, Mar 5, 2012
Audit Programs

System Intrusion Audit Work Program

The objective of this audit work program is to evaluate a business’s ability to detect unauthorized system access attempts.
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Mon, Mar 5, 2012
Policies & Procedures

Financial Statement Preparation Policy

This policy outlines procedures to ensure content quality when creating financial statements and related disclosures.
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Mon, Feb 27, 2012
Policies & Procedures

Cash Account Reconciliations Policy

This policy provides standard procedures to reconcile cash accounts at a bank.
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Mon, Feb 13, 2012
Policies & Procedures

Instant Messaging Policy

This policy outlines a set of procedures for the proper use of instant messaging by company employees.
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Mon, Jan 16, 2012
Policies & Procedures

Consolidated Financial Statement Reporting and Disclosures P…

This policy outlines procedures to ensure the completeness and accuracy of financial disclosures made in quarterly and annual public filings with the SEC.
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Mon, Jan 16, 2012
Policies & Procedures

Duplicate Deductions Policy

This policy outlines a set of procedures for identifying and correcting duplicate deductions and/or rebate payments in a retail environment.
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Mon, Dec 5, 2011
Policies & Procedures

Retainage Policy

This policy is intended to provide a standardized means of identifying and accounting for the retainage of funds related to large scale projects.
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Mon, Nov 28, 2011
Policies & Procedures

Accounts Receivable Policies and Procedures - Credit Holds

This policy outlines a set of procedures for correctly dealing with withholding or delaying an order as a result of customer non-payment.
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Mon, Nov 14, 2011
Policies & Procedures

Accounting System Security Policy

This policy establishes the standards and procedures for accounting system security in compliance with management's objectives.
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Mon, Nov 7, 2011
Policies & Procedures

Website Privacy Policy

This sample can be used to create an information privacy policy for a company website.
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Mon, Oct 3, 2011
Policies & Procedures

Financial Policy Development Policy

This document outlines procedures for developing company financial policies and the related approval process.
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Mon, Sep 26, 2011
Policies & Procedures

Sales Customer Follow-Up Policy

The following sample outlines a set of policies and procedures for sales customer follow-up.
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Mon, Sep 19, 2011
Policies & Procedures

Remote Network Access Policy

This sample policy defines the conditions under which an employee, contractor, vendor, or other person may have remote access to a company’s private network.
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Mon, Sep 19, 2011
Policies & Procedures

Termination of Benefits Liability Policy

This policy establishes guidelines for appropriate recognition of a liability relating to employee termination benefits and other related costs.
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Mon, Sep 19, 2011
Policies & Procedures

Sales Returns Policy

The following sample outlines a set of policies and procedures for sales returns.
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Mon, Sep 12, 2011
Policies & Procedures

Sales Order Entry Policy

The following sample outlines a set of policies and procedures for sales order entry.
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Mon, Sep 12, 2011
Policies & Procedures

Sales Conduct Policy

The following sample outlines a set of policies and procedures for sales conduct.
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Mon, Sep 12, 2011
Policies & Procedures

Sales Call Handling Policy

The following sample outlines a set of policies and procedures for sales call handling.
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Mon, Sep 12, 2011
Policies & Procedures

Standards of Conduct Policy

This policy includes standards for work performance, unauthorized possession or removal of property, and failure to safeguard confidential information.
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Mon, Sep 5, 2011
Policies & Procedures

Sick Leave Policy

The following sample outlines a set of policies and procedures for employee sick leave.
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Mon, Sep 5, 2011
Policies & Procedures

Sales Training Policy

The following sample outlines a set of policies and procedures for sales training.
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Mon, Sep 5, 2011
Policies & Procedures

Rent Expense on Facilities Leases Policy

This policy outlines a set of procedures for recognizing rent expense on facility leases.
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Mon, Aug 29, 2011
Policies & Procedures

Grievance Policy and Procedures

This sample outlines a set of procedures to follow for employees to file grievances and the related resolution process.
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Mon, Aug 29, 2011
Policies & Procedures

Vacation Policy

The following sample outlines a set of policies and procedures for employee vacation accrual.
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Mon, Aug 29, 2011
Policies & Procedures

New Hire Paperwork - Pay Data Policy

The following sample outlines a set of policies and procedures for new hire paperwork - pay data.
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Mon, Aug 29, 2011
Policies & Procedures

New Hire Paperwork Policy

The following sample outlines a set of policies and procedures for new hire paperwork.
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Mon, Aug 29, 2011
Policies & Procedures

Accounts Payable and Accrued Expenses Policy

The following sample outlines a set of policies and procedures for accounts payable and accrued expenses.
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Mon, Aug 22, 2011
Audit Programs

Capital Projects Audit Work Program

This work program focuses on the capital projects process, such as identifying and prioritizing risks, evaluating internal controls and assessing the maturity of this business process.
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Mon, Aug 15, 2011
Policies & Procedures

Expense Recognition Policy

This sample policy establishes the standards and procedures to ensure that accounting for expense recognition is in compliance with management's objectives.
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Mon, Aug 8, 2011
Policies & Procedures

Financial Close Schedule Policy

This sample outlines a set of policies and procedures to establish standards and a calendar for the monthly financial close process.
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Mon, Aug 8, 2011
Policies & Procedures

Accounts Receivable – Employee Receivable Policy

This sample policy outlines the requirements for approving, processing and collecting employee receivables.
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Mon, Aug 8, 2011
Policies & Procedures

Creating or Revising Financial Policies

The following sample outlines a set of policies and procedures for creating or revising corporate financial policy statements in a consistent manner throughout the organization.
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Mon, Aug 1, 2011
Policies & Procedures

Inventory Cycle Count Policy

This sample outlines a set of policies and procedures for perpetual cycle counting of all raw material and finished goods inventory.
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Mon, Aug 1, 2011
Policies & Procedures

Foreign Exchange Management Policy

This sample outlines a set of policies and procedures for foreign exchange management.
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Mon, Jul 25, 2011
Policies & Procedures

Deferral of Collateral Charges Policy

The following sample outlines a set of policies and procedures for ensuring that accounting for deferring and amortizing the costs of promotional materials is in compliance with managem...
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Mon, Jul 25, 2011
Audit Programs

Adoption Assistance Audit Work Program

The objective of this work program is to assess the internal controls in place for the adoption assistance process.
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Mon, Jul 25, 2011
Policies & Procedures

Relocation Assistance Policy

The following sample outlines a set of policies and procedures for relocation assistance.
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Mon, Jul 18, 2011
Policies & Procedures

Monthly Accruals Policy

The following sample outlines a set of policies and procedures for monthly accruals.
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Mon, Jul 18, 2011
Policies & Procedures

Inventory Valuation Policy

This sample outlines a set of policies and procedures for inventory valuation.
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Mon, Jul 18, 2011
Policies & Procedures

Payables and Accrued Liabilities Policy

The following sample outlines a set of policies and procedures for payables and accrued liabilities.
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Mon, Jul 18, 2011
Policies & Procedures

Translation of Foreign Financial Statements Policy

The following sample outlines a set of policies and procedures for translation of foreign financial statements.
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Mon, Jul 11, 2011
Policies & Procedures

Remeasurement and Foreign Exchange Rates Policy

This policy establishes the standards for remeasurement and foreign exchange rates in compliance with management’s objectives.
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Mon, Jul 4, 2011
Policies & Procedures

Referral Bonus Policy

The following sample outlines a set of policies and procedures for referral bonuses to encourage employees to become involved in the recruitment process and refer candidates to the comp...
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Mon, Jul 4, 2011
Policies & Procedures

Accounts Receivable – Negotiated Debt Forgiveness Policy

This sample policy outlines procedures to protect a company’s receivables and ensure the fair market value of such assets is properly recorded.
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Mon, Jul 4, 2011
Policies & Procedures

Military Leave of Absence Policy

The following sample outlines a set of policies and procedures for military leave of absence.
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Mon, Jun 27, 2011
Process Flows

User Access Security Process Flow

This sample process flow outlines the steps to manage user access changes to company IT systems.
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Mon, Jun 20, 2011
Policies & Procedures

Investments Policy

This sample outlines a set of policies and procedures setting forth the appropriate guidelines for investing surplus cash.
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Mon, Jun 20, 2011
Policies & Procedures

Hourly Payroll Policy

This policy provides consistent hourly payroll processing procedures to ensure adequate standards of internal accounting controls are met.
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Mon, Jun 20, 2011
Policies & Procedures

Jury Duty Policy

The following sample outlines a set of policies and procedures to allow employees to fulfill their civic obligation to jury duty service by providing time off and compensation.
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Mon, Jun 20, 2011
Policies & Procedures

Internal Transfer/Job Posting Policy

This sample outlines a set of policies and procedures for an internal transfer or job posting, to foster a workplace where qualified employees are encouraged to seek various career oppo...
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Mon, Jun 20, 2011
Policies & Procedures

Independent Contractor Policy

This sample outlines a set of policies and procedures for hiring and paying independent contractors, including the definition of an independent contractor.
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Mon, Jun 20, 2011
Policies & Procedures

Shareholders’ Equity: Corporate Finance Responsibilities Pol…

This sample policy documents the approval process required to incur long-term debt or issue equity to fund major internal or acquisition-related expansion projects.
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Mon, Jun 13, 2011
Policies & Procedures

Overtime Policy

The following sample outlines a set of policies and procedures for overtime worked to ensure compliance with relevant regulations.
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Mon, Jun 13, 2011
Policies & Procedures

Personal Leave of Absence Policy

The following sample outlines a set of policies and procedures for personal leave of absence to coordinate the needs of the employee and company.
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Mon, Jun 13, 2011
Policies & Procedures

Petty Cash Policy

The following sample outlines a set of policies and procedures for the petty cash disbursement and reimbursement process.
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Mon, Jun 6, 2011
Policies & Procedures

Personnel Records Policy

The following sample outlines a set of policies and procedures to keep company personnel records and employee health files confidential.
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Mon, Jun 6, 2011
Policies & Procedures

Technology Acquisition Policy

This document establishes the appropriate accounting policies relating to the acquisition of technology as well as for payments made for non-recurring engineering costs and other in-pro...
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Mon, May 30, 2011
Policies & Procedures

Asset Management Policy

This policy focuses on maintaining an asset management system to monitor and manage investments made in fixed assets and inventory.
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Mon, May 16, 2011
Policies & Procedures

Shareholders’ Equity – Investor Relations Policy

This policy focuses on having continuous dialogue with present and potential investors; informing them of the company’s progress, goals and other pertinent information as required by la...
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Mon, Apr 25, 2011
Policies & Procedures

Escheatable Funds: Unclaimed Checks Policy

This document outlines procedures when dealing with unclaimed checks, the process of turning these checks over to the state government, and the impact on the bank reconciliation process...
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Mon, Apr 18, 2011
Policies & Procedures

Financial Systems Policy

This policy addresses the development, implementation, enhancement and maintenance of financial systems such as the general ledger system, accounts receivable system, accounts payable s...
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Mon, Apr 11, 2011
Policies & Procedures

Approval and Authorization Policy

The following sample outlines a set of policies and procedures for appropriate authorization, which must be obtained prior to ordering goods and services and issuing associated payments...
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Mon, Apr 4, 2011
Policies & Procedures

Internal Control Policy

This policy outlines scope, responsibilities and procedures for establishing an internal control environment that meets corporate financial reporting needs and fulfills management’s fid...
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Mon, Mar 28, 2011
Policies & Procedures

Internal Audit Report and Response Processing Policy

This policy outlines procedures for preparing and issuing internal audit reports.
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Mon, Mar 21, 2011
Policies & Procedures

Internal Audit Policy

The policy focuses on the establishment of an internal audit department and its purpose, responsibilities and reporting structure within the organization.
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Mon, Mar 14, 2011
Policies & Procedures

Security of Data Policy (with UNIX Example)

The following sample outlines a set of policies and procedures for Security of Data (with UNIX Example).
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Mon, Mar 14, 2011
Policies & Procedures

Unusual or Non-Recurring Items Policy

This policy focuses on identifying unusual or non-recurring items so they can be properly disclosed and discussed in external financial reports, press releases and reports to shareholde...
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Mon, Mar 7, 2011
Policies & Procedures

Smoking Policy

The following sample outlines a set of policies and procedures to prohibit smoking in the workplace.
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Mon, Mar 7, 2011
Policies & Procedures

Software Upgrade Policy

The following sample outlines a set of policies and procedures for software upgrades
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Mon, Mar 7, 2011
Policies & Procedures

Tuition Reimbursement Policy

The following is a sample policy statement for Tuition Reimbursement.
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Mon, Mar 7, 2011
Policies & Procedures

Corporate Treasury Policy

This policy establishes guidelines for company activities relating to bank accounts, wire transfers of cash, short-term investments of surplus funds, financing, foreign exchange exposur...
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Mon, Feb 28, 2011
Policies & Procedures

Banking Policy

The following sample outlines a set of policies and procedures to ensure worldwide consistency in the area of banking.
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Mon, Feb 28, 2011
Policies & Procedures

Background Checks Policy

The following sample outlines a set of policies and procedures for background checks, which includes verification of: Education/Certifications/Licenses; Criminal History; Driving Record...
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Mon, Feb 28, 2011
Policies & Procedures

Workers' Compensation Policy

The following sample outlines a set of policies and procedures for workers' compensation.
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Mon, Feb 28, 2011
Policies & Procedures

Alcohol and Other Drugs Policy

The following is a sample policy statement for use of alcohol and other drugs in the workplace.
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Mon, Feb 28, 2011
Checklists & Questionnaires

Evaluation of Internal Audit Performance – Audit Committee Q…

This questionnaire allows members of the audit committee to review, critique, and evaluate the internal audit function on an annual/periodic basis.
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Mon, Jan 24, 2011
Policies & Procedures

Accounting for Goodwill Policy

The primary goal of this policy is to help document a company’s process and procedures for accounting for goodwill under SFAS 142.
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Mon, Dec 20, 2010
Checklists & Questionnaires

Executive Certifications Questionnaire: Same Responsibilitie…

Executive management has always been responsible for the quality and fairness of public reporting. However, under The Sarbanes-Oxley Act of 2002, the risks are higher and the consequenc...
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Mon, Aug 30, 2010
Audit Programs

Accounting Reconciliation Audit Work Program

The objective of this work program is to assess whether accounting reconciliations are performed accurately and discrepancies are reconciled.
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Mon, Feb 15, 2010
Guides

Work Papers Guide: You Are as Good as Your Work Papers

Work papers are documents produced during an audit engagement. These papers are formally referred to as audit documentation or sometimes as the audit file. The documents serve as a guid...
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Mon, Feb 8, 2010
Audit Programs

Credit Limits Audit Work Program

This work program focuses on the credit process. Its objectives are to verify whether the credit limits are properly approved and the terms of the credits in the subsidiary records agre...
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Mon, Dec 21, 2009
Audit Programs

Financial Institution Security Audit Work Program

This work program is an aid to assess the quantity of risk and the effectiveness of a financial institution’s risk management processes as they relate to the security measures institute...
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Mon, Jul 13, 2009
Audit Programs

PCI Review Audit Work Program

This work program covers a high-level PCI review. Objectives include the processing of PINs, cryptographic key creation, and secure key transmission, loading, and administration.
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Mon, May 11, 2009
Audit Programs

Hotel Expenditure Cycle Audit Work Program

This robust work program will assist in a comprehensive review of the expenditure cycle. Although the program is tailored to a hotel, it includes review of the purchasing, receiving, in...
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Thu, Dec 11, 2003
Audit Programs

Banking: Payroll Department Audit Work Program

The purpose of this work program is to provide the general steps used to perform an audit of a bank’s payroll department.
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Tue, Jan 2, 2001
Audit Programs

E-Commerce Website Audit Work Program

This work program provides a framework and checklist for testing to be performed by the internal audit or quality assurance team in reviewing an e-commerce website.
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Fri, Dec 1, 2000
Audit Programs

Material Receiving Internal Controls Audit Work Program

The purpose of this work program is to provide the general steps used to perform an audit of material receiving internal controls.
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Thu, Nov 30, 2000
Audit Programs

Physical Security for Information Technology Facilities Audi…

The purpose of this work program is to provide the general steps used to perform an audit of physical security for IT facilities.
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Tue, Oct 31, 2000
Audit Programs

Revenue Forecasting Audit Work Program

The purpose of this work program is to provide the general steps used to perform a revenue forecasting audit.
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Tue, Oct 31, 2000