The following 570 items are listed by Content Data.
Memos
Cash Applications Observations Memo
This sample memo presents a high-level observation of the review and testing of manual and system controls present in a ...
Subscriber Content
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 deter...
Subscriber Content
Newsletters
COSO ERM: What It Means to the Board
This issue of Board Perspectives summarizes five significant takeaways from the new COSO ERM framework.
Subscriber Content
Newsletters
Updated COSO ERM Framework: What's New?
This issue of The Bulletin discusses why the COSO ERM Framework needed to be updated and how the focus is now on what is...
Subscriber Content
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
Memos
Audit Report Rating Memo
This memo outlines a system to use when rating individual audit findings and overall audit reports.
Subscriber Content
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
Memos
Sarbanes-Oxley Multiple Locations Scoping Memo
This memo outlines the analysis performed by a company to determine the scope of internal control documentation and test...
Subscriber Content
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...
Subscriber Content
Policies & Procedures
Bereavement Policy
This policy establishes procedures for bereavement benefits, in order to provide employees sufficient time to attend ser...
Subscriber Content
Audit Programs
IT Project Governance Audit Work Program
This audit work program outlines steps for executing an IT project governance audit.
Subscriber Content
Memos
Sarbanes-Oxley Spreadsheet Controls Memo
This is a sample email sent by the process owner to finance staff regarding the documentation of controls over spreadshe...
Subscriber Content