Internal Controls

The following 570 items are listed by Content Data.
Policies & Procedures

Impairments Policy

This sample policy is designed to help organizations define processes for reviewing impaired property and equipment.
Subscriber Content
Mon, Mar 13, 2023
Guides

Risk Assessment Guide

This tool contains four guides that can be used by auditors to understand and improve their risk assessment process.
Subscriber Content
Mon, Mar 13, 2023
Guides

Assessing Risks and Internal Controls Guide

This tool can be used as a general guide for process owners assessing risks and managing internal controls.
Subscriber Content
Mon, Feb 27, 2023
Audit Programs

PCI Review Audit Work Program

This audit program can be used by organizations to process PINs, create cryptographic keys and administer secure keys.
Subscriber Content
Mon, Feb 27, 2023
Policies & Procedures

Cellular Phone Policy

Organizations can use this policy to manage cellular phones required for business purposes in a convenient and cost-effe...
Subscriber Content
Mon, Feb 20, 2023
Policies & Procedures

Change of Access Status Policy

This sample policy defines the conditions for creating, terminating or altering the status of a user’s access to company...
Subscriber Content
Mon, Feb 20, 2023
Guides

Internal Control Strategy Communication Guide

This guide outlines an example process to facilitate and communicate changes necessary to strengthen an organization’s i...
Subscriber Content
Mon, Feb 20, 2023
Policies & Procedures

Capitalization and Fixed Asset Accounting Policy

This policy establishes guidelines for capitalizing, depreciating, transferring, disposing and maintaining control of ca...
Subscriber Content
Mon, Feb 13, 2023
Audit Programs

Database Audit Work Program

This tool includes two sample audit programs that provide steps organizations can take to perform a database administrat...
Subscriber Content
Mon, Feb 13, 2023
Checklists & Questionnaires

Sarbanes-Oxley Section 302: Executive Certification Questionnaire

This tool provides questions organizations should consider when addressing their executive certification requirements.
Subscriber Content
Mon, Feb 13, 2023
Checklists & Questionnaires

Audit Committee Questionnaire: Auditor Effectiveness

This tool includes a list of questions to consider for soliciting internal audit performance feedback from members of th...
Subscriber Content
Mon, Feb 6, 2023
Policies & Procedures

Baseline Report Testing Policy

The purpose of this policy is to document which reports are designated as key financial reports and determine whether th...
Subscriber Content
Mon, Feb 6, 2023