Process-Level Control

Cash flow management is the mobilization of company funds, the investment of these funds to produce income ...

Good process documentation doesn’t just describe how things work—it tells a story of an organization’s modu...

Segregation of duties (SoDs) is an important concept to internal control frameworks, financial reporting an...

The questions answered in this booklet have risen in our discussions with clients and others in the marketplace who freq...

This booklet represents a pragmatic response to spreadsheet risk based on real business needs.

This policy outlines scope, responsibilities and procedures for establishing an internal control environment that meets ...

This policy provides consistent hourly payroll processing procedures to ensure adequate standards of internal accounting...

This sample process flow outlines the steps to manage user access changes to company IT systems.

This policy establishes procedures to ensure the continued integrity of a company’s internal controls system.

This process flow documents a high-level methodology for Sarbanes-Oxley compliance.

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

This sample guide focuses on building a sustainable internal control process.