Working Capital Management: A Tool for Optimizing Costs and Reducing Risk
This issue of Board Perspectives: Risk Oversight focuses on aspects of the first building block on why companies should ...
Subscriber Content
Improving Working Capital Management Processes
In this issue of The Bulletin, we focus on elements of working capital optimization.
Subscriber Content
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
Purchase Materials and Supplies: Purchase Orders RCM
This document outlines risks and controls common to the purchase order (PO) aspect of the “purchase materials and suppli...
Subscriber Content
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
Manage Inventories RCM
This document outlines risks and controls common to the “manage inventories” process in a risk control matrix format.
Subscriber Content
Manual Journal Entries RCM
This document outlines risks and controls common to the “manual journal entries” process in a risk control matrix format...
Subscriber Content
Select and Manage Suppliers RCM
This document outlines risks and controls common to the “select and manage suppliers” process in a risk control matrix (...
Subscriber Content
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
Site Audit Questionnaire
This questionnaire includes an extensive — but not exhaustive — list of questions typically used to drill down to the fa...
Subscriber Content
Investments in Securities, Derivative Instruments and Hedging Activities Audit Work Program
The objective of this audit program is to review the controls related to a company’s investment procedures.
Subscriber Content
Asset and Liability Management Policy Review Audit Work Program
This audit work program reviews the policies governing the asset and liability management process.
Subscriber Content
Balance Sheet Review Audit Work Program
This audit work program ensures that each account on the balance sheet is assigned to someone for reconciliation during ...
Subscriber Content
Conflict of Interest (Trust Company) Audit Work Program
This audit work program focuses on the conflict of interest between a trust company and its affiliates.
Subscriber Content
Cost Estimation Audit Work Program
This audit program sample covers several cost estimation areas, including bids, labor/material cost, engineering, other ...
Subscriber Content
Customer Care and Order Fulfillment: Control Analysis and Segregation of Duties Audit Work Program
This work program evaluates the adequacy of internal controls in the customer order fulfillment and cash handling proces...
Subscriber Content
Cash Controls Audit Work Program: Healthcare Organizations
The purpose of this work program is to provide the general steps used to perform a cash controls audit for an organizati...
Subscriber Content
Treasury Process Controls Questionnaire
This sample questionnaire includes a list of items to consider when reviewing an organization’s treasury process control...
Subscriber Content
Financial Ratio Analysis Guide
This document provides guidance on performance ratios, financial status ratios, and market value ratios that can be used...
Subscriber Content
Invoice the Customer RCM
This document outlines risks and controls common to the invoice the customer process in a risk control matrix (RCM) form...
Subscriber Content
Manage Billing/Account Adjustments RCM
This document outlines risks and controls common to the manage billing/account adjustments process in a risk control mat...
Subscriber Content
AR and Cash Application Process Flow
This process flow focuses on the AR and cash application process.
Subscriber Content
Post-Implementation Controls Audit Report
This sample audit report provides findings from a post-implementation review specific to audited controls and fixed asse...
Subscriber Content
Healthcare Provider Baseline Controls Assessment Questionnaire
This tool provides questions to consider for assessing and improving the controls in different business processes.
Subscriber Content