Search results: 39 matching results

Close-the-Books Audit Work Program

This document provides two sample work programs that provide general steps organizations can use during a close-the-book...
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Bank Branch Internal Audit Work Program

This document includes a variety of sample work programs that can be used to audit bank branch processes, including cert...
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Bad Debt Policy

This tool contains two sample policies that establish procedures for determining the bad debt reserve when finalizing ac...
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Close-the-Books Process Flow

This tool includes two sample process flows that can be used as a general guide to understanding, reviewing and mapping ...
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Financial Close Policy: Capital Project Procedures

This sample policy highlights capital project procedures organizations should follow during the financial close process.
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Data Analytics and Audit Coverage Guide

This document includes two sample guides that can be used for understanding and leveraging an organization’s data analyt...
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Sarbanes-Oxley Check Disbursement Process Flow

This sample process flow provides the tasks involved in the process of Sarbanes-Oxley (SOX) check disbursement, includin...
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Other Liabilities Audit Work Program

This audit work program sample reviews other liabilities to ensure that the processes of approval, maintaining subsidiar...
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Procure-to-Pay Scoping Questionnaire

This sample questionnaire can be used to assess the processes associated with procure-to-pay management.
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Journal Entries Audit Work Program

This audit work program reviews company procedures focused on creating, posting and retaining journal entries between op...
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Intercompany Accounting Policy

This tool contains three sample policies that outline guidelines and procedures related to an organization’s intercompan...
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Account Reconciliation Policy

This tool contains multiple sample policies that establish procedures and guidelines organizations can use during their ...
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Monthly Financial Close Process Checklist

This tool contains two sample checklists that can be used to determine the extent to which various best business practic...

General Accounting Questionnaire: Finance Process Improvement Project Plan

This tool reviews questions to consider for tracking details associated with financial process efficiency and improving ...
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Manual Journal Entry Review Policy

This sample policy establishes guidelines and procedures that must be followed with respect to an organization's ma...
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Journal Entry Training Guide

This guide can be used to train auditors on the various aspects of an organization’s journal entry process.
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Account Reconciliation Training Guide

This guide provides an overview and covers basic concepts of accounts reconciliation, including types of accounts reconc...
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Journal Entry Review Planning Memo

This sample memo includes a review of policies, procedures and internal controls currently in place regarding the proces...
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Control Self-Assessment Questionnaire: Financial Reporting and General Ledger

This sample helps a company determine whether its established controls for financial reporting and the general ledger ar...
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Banking: Payroll Department Audit Work Program

The purpose of this work program is to provide the general steps used to perform an audit of a bank’s payroll department...
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Trade Accounts Receivable Policy

This sample policy ensures that trade accounts receivable are recorded accurately, completely, timely, consistently betw...
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Subsequent Events Policy

This sample policy establishes a process to evaluate events that provide evidence about conditions that did not exist at...
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Process Classification Scheme (PCS)

The Process Classification Scheme (PCS) is a framework used by Protiviti that can be utilized to organize information ab...
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Close-the-Books Process Questionnaire

This sample questionnaire includes questions to consider in the close the books process in areas such as journal entries...
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