This tool provides an overview and description of process owner accountability and responsibility for testing operational effectiveness. It also includes a list of diagnostic questions ...

This tool outlines best practices and questions to consider when documenting the summary and results of ICFR testing.

This tool contains two sample audit reports that can be used to assess an organization’s business continuity management program based on leading practices.

This tool highlights best practices and questions to consider when evaluating an organization’s risk assessment process and the development of ERM summary reports.

This sample questionnaire explains the benefits of using analytics tools to monitor and enhance process-level monitoring and provides best practices and diagnostic questions to consider...

This tool contains two sample policies that outline standards and procedures related to assigning authority within an organization.

This tool highlights questions organizations should consider for efficiently tracking reports and reporting exceptions.

This tool highlights questions to consider for understanding and assessing internal control over financial reporting (ICFR) deficiencies.

This tool contains two sample policies that establish standards associated with providing time off with compensation to employees in an organization.

This tool contains three sample audit reports that can be used by auditors to perform an organization’s accounts payable audit.

This sample questionnaire uses process capability frameworks to identify internal control improvement opportunities for organizations.

This sample audit program provides general steps to use during an organization’s travel review process.