Internal Controls

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
Mon, Jul 25, 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 deter...
Subscriber Content
Mon, Jul 11, 2016
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
Mon, Jul 4, 2016
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
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

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 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 test...
Subscriber Content
Mon, May 16, 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...
Subscriber Content
Mon, May 2, 2016
Policies & Procedures

Bereavement Policy

This policy establishes procedures for bereavement benefits, in order to provide employees sufficient time to attend ser...
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
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
Mon, Apr 18, 2016