Internal Controls

The following 557 items are listed by Content Data.
Guides

Self-Assessment Survey Design Guide

In this tool, we’ve compiled a guide that can be used to prepare and design self-assessment surveys.
Subscriber Content
Mon, Feb 20, 2023
Policies & Procedures

Capitalization and Fixed Asset Accounting Policy

This policy establishes guidelines for capitalizing, depreciating, transferring, disposing and maintaining control of ca...
Subscriber Content
Mon, Feb 13, 2023
Audit Programs

Database Audit Work Program

This tool includes two sample audit programs that provide steps organizations can take to perform a database administrat...
Subscriber Content
Mon, Feb 13, 2023
Checklists & Questionnaires

Sarbanes-Oxley Section 302: Executive Certification Questionnaire

This tool provides questions organizations should consider when addressing their executive certification requirements.
Subscriber Content
Mon, Feb 13, 2023
Checklists & Questionnaires

Audit Committee Questionnaire: Auditor Effectiveness

This tool includes a list of questions to consider for soliciting internal audit performance feedback from members of th...
Subscriber Content
Mon, Feb 6, 2023
Policies & Procedures

Baseline Report Testing Policy

The purpose of this policy is to document which reports are designated as key financial reports and determine whether th...
Subscriber Content
Mon, Feb 6, 2023
Guides

IT Controls and Governance Guide

This guide highlights challenges that may disrupt an organization’s IT governance and provides a road map for activating...
Subscriber Content
Mon, Feb 6, 2023
Policies & Procedures

E-Commerce Expenditures Policy

The purpose of this policy is to provide authorization levels and guidelines for e-commerce expenditures.
Subscriber Content
Mon, Jan 30, 2023
Policies & Procedures

IT Personnel Security Policy

This tool contains two sample policies that define the security standards that must be applied regarding personnel.
Subscriber Content
Mon, Jan 30, 2023
Policies & Procedures

Record Retention Policy

This tool contains five sample policies that establish standards and procedures for the retention of electronic and pape...
Subscriber Content
Mon, Jan 30, 2023
Guides

Strategy Assessment Guide

In this tool, we’ve compiled a guide that outlines the key recommendations and processes related to an organization’s st...
Subscriber Content
Mon, Jan 30, 2023
Audit Programs

Accounting Reconciliation Audit Work Program

Use this work program sample to ensure that discrepancies are reconciled and accounting reconciliations are performed ac...
Subscriber Content
Mon, Jan 23, 2023