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Managing Outsourcing and Offshoring Risk

This issue of The Bulletin explores the advantages, disadvantages and risks associated with outsourcing and offshoring, ...

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Topics: Outsourcing/Co-sourcing/Shared Services, Cost Management, Enterprise Risk Management, Governance Risk & Compliance

Checklists & Questionnaires

Internal Control Structure Validation Questionnaire

This tool features questions to consider for verifying an organization’s internal controls over financial reporting (ICF...

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Topics: Self-Assessment, Sarbanes-Oxley Act, External Auditor, Section 404-Internal Control Reporting, Cost Management, Entity-Level Control, Performance Management/Measurement, Internal Controls

Benchmarking Tools

Opportunity Cost Risk Key Performance Indicators (KPIs)

This benchmarking tool outlines the business risks of opportunity cost and shares the root causes and performance measur...

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Topics: Budgeting, Risk Assessment, Cost Management, Strategic Risk, Performance Management/Measurement

Job Descriptions

Chief Information Officer (CIO) Job Description

This job description sample summarizes the responsibilities, key selection criteria and general information for the role...

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Topics: Human Resources, Cost Management, Enterprise Risk Management, Performance Management/Measurement, IT Governance, IT Risk, IT Strategy

Audit Programs

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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Topics: Cost Management, Internal Audit, Accounting/Finance, Audit Testing, Journal Entries, Financial Reporting

Audit Programs

Cost Estimation Audit Work Program

This audit program sample covers several cost estimation areas, including bids, labor/material cost, engineering, other ...

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Topics: Cost Management, Internal Audit, Budgeting, Expense Reporting, Inventory & Materials Management, Accounts Payable & Purchasing, Accounting/Finance, Cash & Treasury, Financial Reporting, Audit Reporting, Audit Testing

Audit Programs

Desktop Management Audit Work Program

This document outlines steps to audit the process used to deploy software to desktop computers.

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Topics: Cost Management, Internal Audit, IT Infrastructure, IT Security, IT Audit, Change Management, Audit Testing

Policies & Procedures

Intercompany Accounting Policy

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

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Topics: Accounting/Finance, Financial Reporting, Internal Controls, Close the Books, Cost Management, Journal Entries, Accounts Payable & Purchasing

Checklists & Questionnaires

Integrating Section 404 and Section 302 Compliance Questionnaire

This tool contains two sample questionnaires that can be used by management and board members to achieve a sustainable i...

Topics: Corporate Governance, Audit Committee & Board, Reporting/Disclosure, Section 404-Internal Control Reporting, Section 302-Executive Certifications, Cost Management, Performance Management/Measurement, Compliance, Self-Assessment, Governance Risk & Compliance, Sarbanes-Oxley Act

Audit Programs

Pricing and Discounts Audit Work Program

This \audit program can be used to conduct a thorough review of product pricing and to help assure that controls over pr...

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Topics: Compliance, Cost Management, Customer Satisfaction, Internal Audit, Sales Process & Marketing, Governance Risk & Compliance, Accounts Payable & Purchasing, Revenue, Audit Testing

Audit Programs

Third-Party Labor Contractor Audit Work Program

This audit program sample covers topics such as contract/bid processes, billing matters and time reporting controls.

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Topics: Cost Management, Internal Audit, Compensation & Benefits, Expense Reporting, Vendor Management, Outsourcing/Co-sourcing/Shared Services, Audit Testing

Audit Programs

Advertising and Promotion Audit Work Program

This sample audit program includes an overview for understanding and engaging in a review of controls around advertising...

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Topics: Cost Management, Internal Audit, Compliance, Sales Process & Marketing, Governance Risk & Compliance, Audit Testing

Policies & Procedures

Vendor Contracting Policy

This policy establishes procedures to follow prior to signing vendor contracts on behalf of a company, including obtaini...

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Topics: Accounting/Finance, Accounts Payable & Purchasing, Supply Chain, Vendor Management, Cost Management, Laws & Regulations, Enterprise Resilience

Audit Programs

Product Development Audit Work Program

This sample product development audit program includes risk analysis, special and operational considerations, and evalua...

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Topics: Cost Management, Internal Audit, Sales Process & Marketing, Intellectual Property, Inventory & Materials Management, Supply Chain, Strategic Risk, IT Audit, Audit Testing

Audit Programs

Other Assets Audit Work Program

This sample audit program reviews the other assets account maintenance process and related accounting controls.

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Topics: Cost Management, Internal Audit, Accounting/Finance, Journal Entries, Financial Reporting, Fixed Assets, Audit Testing

Policies & Procedures

Contract and Project Approval Policy

This policy outlines procedures for evaluating, negotiating, and executing significant contracts and internal and extern...

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Topics: Cost Management, Accounts Payable & Purchasing, Accounting/Finance, Fixed Assets

Policies & Procedures

Capital Projects – Allocating Contract Cost Policy

This policy outlines procedures to ensure that costs associated with company capital projects are accounted for accordin...

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Topics: Accounting/Finance, Cost Management, Financial Reporting, Fixed Assets

Audit Reports

Real Estate Services Agreement Audit Report

This sample audit report provides findings from a company’s real estate services agreement review.

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Topics: Accounting/Finance, Budgeting, Fixed Assets, Audit Reporting, Audit Testing, Cost Management, Expense Reporting, Cash & Treasury

Policies & Procedures

Capitalization and Fixed Asset Accounting Policy

This policy provides guidelines for capitalizing, depreciating, transferring, disposing and maintaining control of capit...

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Topics: Accounting/Finance, Financial Reporting, Fixed Assets, Cost Management, Process-Level Control

Policies & Procedures

Estimate-at-Completion Policy

This policy establishes guidelines and methods for maintaining an accurate revenue recognition process by periodically a...

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Topics: Accounting/Finance, Budgeting, Revenue, Cost Management, Project Management, Fixed Assets

Policies & Procedures

Deferral of Collateral Charges Policy

The following sample outlines a set of policies and procedures for ensuring that accounting for deferring and amortizing...

Subscriber Content

Topics: Expense Reporting, Financial Reporting, Cost Management

How Does Opportunity Risk Apply to Financial Business Processes?

Topics: Risk Assessment, Strategic Risk, Performance Management/Measurement, Budgeting, Cost Management

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