The purpose of this document is to establish basic guidelines and standards for the preparation and review of work papers related to the Sarbanes-Oxley Act Section 404 compliance projec...

This sample internal controls checklist provides a list of items to consider when assessing internal controls for common business processes.

This sample policy provides guidelines for securing user information.

This policy sample provides a standard for preparing, authorizing and posting journal entries and ensuring the adequacy of all manual journal entries.

This program focuses internal auditors on the necessary controls that should be in place to ensure a compliant export management system.

This audit program sample evaluates the effectiveness and efficiency of the employee and labor/management relations process, related internal controls, and supporting information system...

This sample policy outlines procedures to identify a company’s most critical business processes and support functions and to develop realistic recovery time objectives for each process.

This policy sample standardizes how to handle invoices that do not have all the necessary information needed to complete the payment processing cycle.

This sample audit work program outlines steps to review a company’s elder care program and the related reimbursement process.

This audit work program sample outlines steps to review a company’s child care program and related reimbursement process.

This sample tax process flow focuses on income tax provision, forecast of annual book income, tax reserves, discrete items, DTA realization, disclosure controls, and more.

The purpose of this risk management questionnaire is to help boards and management think about how they can develop a deeper knowledge of the risk oversight and risk management processe...