This sample process flow shows the close-the-books process organized by day-to-day activities.

Organizations can use the performance measures included in this tool to manage several business processes, including accounts payable, accounts receivable, billing, close the books and ...

This sample process slow provides a high-level overview of the control self-assessment process, focusing on identifying inherent risks, developing surveys, and action/test plans for ide...

Design and implement your organization’s internal controls with the COSO internal control framework included in this guide.

This tool provides questions to consider when soliciting feedback during interviews with internal audit personnel.

This questionnaire provides a format to evaluate current self-assessment practices and identify areas for improvement.

This a self-assessment tool to use prior to a review of the business continuity management process. It gives the auditee an opportunity to inform internal audit about controls and proce...

The following sample policy outlines a set of policies and procedures governing user authentication and authorization and other access rules that help protect computer systems.

This sample outlines a set of policies and procedures designed to provide an orderly process in which changes to a company's IT infrastructure are requested and approved prior to the in...

This policy provides guidelines for authorizing, processing and distributing checks.

This sample policy provides guidance on the procedures to be followed when merchandise (damaged or otherwise) is returned by mail or shipment.

This sample policy outlines a set of policies and procedures for asset-backed securitization and factoring of receivables.