The accounts receivable internal controls assessment process aims to ensure compliance with regulatory requirements, specifically the Sarbanes-Oxley Act.

This sample Accounts Receivable Internal Controls Questionnaire is a comprehensive tool developed to allow owners of core functions and processes within a company to perform a self-assessment of their operations' controls. The aim is to provide completed questionnaires to executive management, aiding them in supporting their certifications on the annual report on internal and disclosure controls as required by Sections 302 and 404 of the act.

The document contains two different samples of questionnaires focusing on various areas including system changes, responsibilities assessment, adequacy of controls related to specific processes, accounts receivables processing systems, customer database access restrictions, credit limit establishment procedures, and more. Detailed tables are present where respondents can mark their responses alongside providing explanations for each answer.