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Using Sampling in Internal Auditing (KLplus CPE Course)

This basic-level course introduces the learner to audit sampling and the role it plays in controls testing as well as fo...

Cost Accounting Module 4: Standard Costing (KLplus CPE Course)

This basic-level online tutorial covers standard costs and how they are used by management to control operations.​

Cost Accounting Module 6: Relevant Costs for Decision-Making (KLplus CPE Course)

This basic-level online tutorial covers the decision-making process that businesses go through and the costs associated ...

Cost Accounting Module 5: Flexible Budgets and Overhead Analysis (KLplus CPE Course)

This basic-level online tutorial covers flexible budgets and overhead analysis and how they are used by management to co...

Cost Accounting Module 1: Cost Terms, Concepts and Classifications (KLplus CPE Course)

This basic-level online tutorial is designed to provide you with a working knowledge of the terms and concepts you will ...

Cost Accounting Module 3: Cost-Volume-Profit and Activity-Based Costing (KLplus CPE Course)

This basic-level online tutorial covers cost accounting concepts related to the study of the relationships between costs...

Setting the 2015 Audit Committee Agenda

This issue of The Bulletin details 10 items that audit committees should consider as they look forward in 2015.
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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 ...
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Setting the 2016 Audit Committee Agenda

Interesting challenges are in store for audit committees in the coming year and in this issue of The Bulletin, we delive...
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Accounting for Revenue Recognition: A New Era

In this issue of The Bulletin, we discuss several important topics related to the the Financial Accounting Standards Boa...
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IFRS or Country-Specific GAAP: Who’s on First

This issue of The Bulletin considers the issues and the ramifications of transitioning from country-specific GAAP to IFR...
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Guide to International Financial Reporting Standards

This booklet will answer IFRS-related questions to provide guidance regarding the conversion to IFRS.
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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...
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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...
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Manage Inventories RCM

This document outlines risks and controls common to the “manage inventories” process in a risk control matrix format.
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Finance Process Capability Maturity Model (CMM)

This document provides a model and six elements of infrastructure that can be used to measure an organization’s finance ...
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Account Reconciliation Questionnaire

This sample questionnaire can be used to analyze the effectiveness of an organization's account reconciliation proc...
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Manual Journal Entries RCM

This document outlines risks and controls common to the “manual journal entries” process in a risk control matrix format...
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Select and Manage Suppliers RCM

This document outlines risks and controls common to the “select and manage suppliers” process in a risk control matrix (...
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Accounts Receivable, Credit and Collections Questionnaire

This questionnaire can be used to compare your current business practices with leading practices for the accounts receiv...
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Site Audit Questionnaire

This questionnaire includes an extensive — but not exhaustive — list of questions typically used to drill down to the fa...
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Payroll and Human Resources Review Audit Report

This sample audit report focuses on the payroll and human resources functions within an organization’s key executive ret...
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Financial Close Process Questionnaire: Upload Data From the General Ledger to the Consolidations System

This questionnaire focuses on the financial close process, specifically the part of the process when data is uploaded fr...
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