Use the questions included in this tool to ensure compliance regarding the public disclosure of management's assessment of the effectiveness of the company’s ICFR.
Sample questions include: Are there any obsolete or excess inventories that have not been reported to accounting or have not been reduced to net realizable value? Are there any property additions or retirements that have not been reported to accounting or are unrecorded? Has the method of computing depreciation changed during the last year? Are there any plans or intentions that may materially affect the carrying value or classification of any assets or liabilities?
Risk & Control Matrices - RCMs
Policies & Procedures
Internal Disclosure Certification Process Policy
Checklists & Questionnaires