This tool includes two sample audit programs that provide steps organizations can take when embarking upon an audit of an international office. 

Sample steps include: select a sample of software licenses, support and/or service contracts for review and ensure that the revenue recognition applied is consistent with company policy; select a sample of license and service contracts that originated prior to the period of review from the deferred revenue schedules; and obtain the accounts receivable subsidiary ledger and aging reports as of the end of the period under review and reconcile them to the general ledger.