This process flow can be used as a general guide to understand and review the steps in an organization’s payroll process...

This tool includes two sample process flows that can be used as a general guide to understanding, reviewing and mapping ...

This tool defines lockbox accounts, shares leading practices to mitigate the effects of processing, and provides methods...

This tool contains two sample policies that establish procedures for determining the bad debt reserve when finalizing ac...

This document contains three sample audit reports that can be used by auditors to learn how other organizations performe...

This sample document can be used by auditors for conducting a hotel or hospitality property’s accounts receivable and cr...

This document outlines risks and controls common to sales approval during the ‘‘manage customer orders’’ process in a ri...

This sample audit report focuses on the customer billing and credit processes for invoices and credit memos.

This sample questionnaire is designed to document a review of the sales order entry process. This process focuses on evi...

This questionnaire can be used to compare your current business practices with leading practices for the accounts receiv...

This questionnaire includes an extensive — but not exhaustive — list of questions typically used to drill down to the fa...

This audit program identifies and evaluates the effectiveness of a debit and credit card service provider’s fraud preven...