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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

Topics: Corporate Governance, Audit Committee & Board, Financial Services Industry, Internal Audit, Audit Testing, Ethics, Governance Risk & Compliance, Cash & Treasury, Segregation of Duties

Capital Expenditure Audit Work Program

This work program on capital expenditures auditing provides an example of steps to include in a review of internal contr...

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Topics: Internal Audit, Expense Reporting, Fixed Assets, Accounts Payable & Purchasing, Segregation of Duties, Continuous Auditing, Accounting/Finance, Audit Testing

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...

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Topics: Accounts Receivable, Cash & Treasury, Customer Satisfaction, Internal Audit, Manufacturing & Distribution Industry, Sales Process & Marketing, Segregation of Duties, Supply Chain, Audit Testing

Stock Administration Audit Work Program

This work program focuses on the internal responsibilities of corporate stock program administration.

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Topics: Internal Audit, Outsourcing/Co-sourcing/Shared Services, Taxation, Compensation & Benefits, Human Resources, Investments & Foreign Exchange, Payroll, Segregation of Duties, Audit Testing

IT Application Security Questionnaire

This sample questionnaire is designed to monitor and enhance an organization's IT application security process.

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Topics: Business Continuity Management, IT Strategy, IT Controls, IT Infrastructure, Segregation of Duties, Enterprise Resilience

Public Company Readiness Questionnaire

This questionnaire focuses on certain aspects of the IPO preparation process and specific areas management should addres...

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Topics: Close the Books, Financial Reporting, Initial Public Offering, IT Controls, Sarbanes-Oxley Act, Segregation of Duties, Audit Committee & Board

Guides

Segregation of Duties and Logical Access Guide

This sample explains the concept of segregation of duties, including its types, importance, risks, and the role of inter...

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Topics: Fraud, Governance Risk & Compliance, Internal Controls, IT Audit, IT Controls, Segregation of Duties

IT Implementation Review Scoping Checklist

This checklist assists with the scoping of an application controls review and/or implementation review that covers both ...

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Topics: Internal Audit, IT Audit, IT Controls, Change Management, Segregation of Duties, Data Security, IT Security

IT Risks and Controls Review Report

The objective of this audit report is to reduce the volume of controls across applications, infrastructure and IT proces...

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Topics: Audit Reporting, IT Audit, Segregation of Duties, Sarbanes-Oxley Act, IT Controls, IT Risk

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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Topics: Financial Reporting, Self-Assessment, Internal Controls, Process-Level Control, Segregation of Duties, Journal Entries, Accounting/Finance

Cash Collections, Security and Recording Review Audit Work Program (Healthcare)

This audit work program assesses the controls related to cash collections at multiple locations for a healthcare organiz...

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Topics: Internal Audit, Cash & Treasury, Healthcare & Pharmaceuticals Industry, Segregation of Duties, Accounting/Finance, Audit Testing

Segregation of Duties Review Report

This sample report focuses on a project's final deliverables, including a project overview, remediation road map, r...

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Topics: IT Audit, Internal Audit, Segregation of Duties, Sarbanes-Oxley Act, Project Management, Audit Reporting

Memos

System Conversion Review Memo

This memo summarizes the findings of an internal audit review of an organization’s system conversion process.

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Topics: Project Management, Audit Reporting, IT Audit, Segregation of Duties, Change Management

Policies & Procedures

Information Technology Policy: Role-Based User Management

This sample policy ensures that there are additional controls in place to detect errors and safeguard company computers ...

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Topics: Segregation of Duties, Fraud, Internal Controls, IT Risk, IT Controls, IT Security

Information Security Risk Assessment Questionnaire

This IT risk assessment questionnaire is designed to assist with reviewing and documenting the risk profile of your orga...

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Topics: Risk Assessment, IT Infrastructure, Segregation of Duties, Governance Risk & Compliance, IT Security, IT Risk

Process Control Questionnaire: Managing Patient Financial Services

This document demonstrates one way that an internal auditor can creatively use a simple questionnaire to gain an underst...

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Topics: Healthcare & Pharmaceuticals Industry, Internal Audit, Self-Assessment, Process-Level Control, Segregation of Duties, Credit & Collections

Pre-Year 1 SOX Roadmap Audit Report

This audit report summarizes the observations, recommendations, and related remediation prioritization for business and ...

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Topics: IT Audit, Internal Audit, Audit Reporting, Sarbanes-Oxley Act, Initial Public Offering, Compliance, Segregation of Duties, Change Management

Guides

Continuous Monitoring and Auditing Guide: Critical Success Factors and Common Pitfalls

This document can be used as a guide to understanding and measuring the essential elements of an organization’s continuo...

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Topics: Continuous Auditing, Segregation of Duties, Enterprise Risk Management, Internal Audit

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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Topics: Internal Audit, Financial Reporting, Close the Books, Segregation of Duties, Journal Entries, Audit Testing

Guides

Predictive Analytics Guide

This document can be used as a guide for understanding and reviewing the essential elements of an organization’s predict...

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Topics: Vendor Management, Fraud, Technology Industry, Audit Reporting, Segregation of Duties, Risk Assessment, Internal Audit, Data Analytics