Merger and Integration Memo
This memo outlines a project to document a company’s finance and accounting processes, as well as to identify the system...
Subscriber Content
SOX Year-End Update Testing Memo
This memo defines the process a company uses to update testing of internal controls for Sarbanes-Oxley compliance purpos...
Subscriber Content
Sarbanes-Oxley Section 404 Project Conclusion Memo
This memo documents an organization’s approach to Sarbanes-Oxley Section 404 compliance and concluding results from the ...
Subscriber Content
Sarbanes-Oxley Testing Strategy Memo
This memo documents a company's high-level testing strategy for Sarbanes-Oxley compliance.
Subscriber Content
Financial Elements and Business Process Prioritization Memo
This memo summarizes the customized models used to prioritize financial statement elements (FSE) and processes for Sarba...
Subscriber Content
Process-Level Documentation Requirements Memo
This memo describes the documentation requirements for each in-scope process related to Sarbanes-Oxley Section 404 compl...
Subscriber Content
Management Response to Internal Audit Reports Memo
This memo outlines specifics to consider when drafting management responses to audit observations.
Subscriber Content
Entity-Level Controls Memo
This memo outlines a process for reviewing entity-level controls.
Subscriber Content
Accounts Receivable Collections Confirmation Memo
This memo can be sent to guarantors in order to confirm collection accounts.
Subscriber Content
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
Mobile Device Procurement Memo
This memo outlines an internal audit review of an organization's mobile device procurement process.
Subscriber Content
Data Breach Notification Memo
This memo's purpose is to notify an individual regarding the possibility of a personal information breach and expla...
Subscriber Content
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 compl...
Subscriber Content
Remote Locations Audit Planning Memo
This memo outlines an organization's remote location audit approach.
Subscriber Content
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
Audit Report Rating Memo
This memo outlines a system to use when rating individual audit findings and overall audit reports.
Subscriber Content
Internal Audit Project Administration Memo
This memo documents a company’s approach to administering and supervising internal audit work completed by department pe...
Subscriber Content
Procurement Card Internal Audit Planning Memo
This procurement card internal audit planning memorandum documents the audit approach and scope.
Subscriber Content
Enterprise Accounting System Post-Implementation Review Memo
This review focuses on the configurable application controls, application security, and segregation of duties for the ac...
Subscriber Content
Delegated Entity Review Memo
This memo focuses on IT SOX readiness procedures for an application, testing change management, computer operations and ...
Subscriber Content
Internal Audit Risk Assessment Announcement Memo
This sample letter from the internal audit director informs all participants of a company-wide internal audit risk asses...
Subscriber Content
SOX IT Testing Planning Memo
This memo captures details for SOX IT testing, including objectives, project scope, transaction types, key risks, coordi...
Subscriber Content
Compliance and Regulation Management Review Memo
This tool outlines the steps for the review of policies, procedures and internal controls within a company’s compliance ...
Subscriber Content
Journal Entry Review Planning Memo
This sample memo includes a review of policies, procedures and internal controls currently in place regarding the proces...
Subscriber Content