Search results: 101 matching results

Principles for Improving Board Risk Reporting

This issue of Board Perspectives discusses six principles for delivering the focused risk reporting the board needs.
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Executive Certifications: Same Responsibilities, Higher Stakes

In this issue of The Bulletin, we answer several important questions regarding these new requirements.
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Business Control Deficiency Decision Process Questionnaire

This questionnaire serves as a guide to determining the severity of deficiencies cited during the internal control testi...
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Sarbanes-Oxley Section 302 Diagnostic Survey

This tool helps an organization assess how well it complies with various Sarbanes-Oxley Section 302 activities.
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Disclosure Controls Questionnaire

This sample questionnaire is designed to elicit responses from management in areas critical to documenting the disclosur...
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Facilitating SOX Compliance Using a Committee Structure Guide

This guide discusses the duties, composition, structure and interrelationships of the disclosure committee that needs to...
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IT Application Control Deficiency Decision Process Questionnaire

This sample helps to determine the severity of any deficiencies cited during the control testing process.
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Sarbanes-Oxley Control Deficiency Assessment Form

This sample helps to determine the severity of any deficiencies cited during the SOX documentation and testing process.
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Financial Disclosure Communication Questionnaire

This sample questionnaire helps companies ensure that they are aware of all material transactions, contracts, events or ...
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Financial Statement Risk Assessment Guide

This guide provides a detailed overview of key steps to the financial statement risk assessment process, which includes ...
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Executive Certifications Questionnaire: Same Responsibilities, Higher Stakes

Executive management has always been responsible for the quality and fairness of public reporting. However, under The Sa...
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Process and Activity-Level Controls Assessment Guide

This sample document can be used as a guide to assessing controls at the process or activity level.
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Internal Disclosure Certification Process Policy

This policy documents the internal disclosure certification process, which is designed to provide comfort to the executi...
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Finance End-User Computing Policy

This document contains two sample policies that provide guidelines and procedures for reviewing an organization’s financ...
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Risk Management Policy

This tool contains three sample policies that establish standards and procedures with a common and systematic approach f...
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Enterprise Risk Management (ERM) Results Questionnaire

This tool highlights best practices and questions to consider when evaluating an organization’s risk assessment process ...
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Confidentiality Policy

This tool includes three sample policies that highlight guidelines and procedures for maintaining the confidentiality of...
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