Accounts Receivable

The following 112 items are listed by Content Data.
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.
Subscriber Content
Mon, Sep 23, 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 evi...
Subscriber Content
Mon, Jul 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 receiv...
Subscriber Content
Mon, Apr 22, 2019
Articles

CECL Financial Statement Disclosures — What’s Changing?

Protiviti explains precisely which aspects of legacy U.S. GAAP and other related guidance are changing under the CECL st...
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 fa...
Subscriber Content
Mon, Apr 22, 2019
Audit Programs

Fraud Prevention Process: Debit and Credit Card Transactions Audit Work Program

This audit program identifies and evaluates the effectiveness of a debit and credit card service provider’s fraud preven...
Subscriber Content
Mon, Mar 18, 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 contr...
Subscriber Content
Mon, Mar 4, 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
Articles

The Journey to Implementation Continues

Under new requirements, credit losses under generally accepted accounting principles (GAAP) move from an “incurred” meas...
Subscriber Content
Mon, Dec 3, 2018
Audit Reports

Billing and Collections Review Audit Report: Hospitals and Clinics

This sample audit report focuses on accounts receivable (AR) controls and processes associated with hospitals and health...
Subscriber Content
Mon, Oct 22, 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 un...
Subscriber Content
Mon, Sep 17, 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 ...
Subscriber Content
Mon, Aug 6, 2018