This process flow focuses on the lockbox process, from the time the check is received at the lockbox through posting the...

This procurement card internal audit planning memorandum documents the audit approach and scope.

This document outlines risks and controls common to the "accounts payable" process in a risk control matrix (RCM) format...

This process flow focuses on the procedures associated with the use, maintenance and changes related to p-cards.

This audit program sample covers several cost estimation areas, including bids, labor/material cost, engineering, other ...

This process flow sample focuses on the accounts payable process for material goods invoices at a refinery.

This sample process flow focuses on the accounts payable process when invoices for goods have been blocked.

This sample audit program reviews the other assets account maintenance process and related accounting controls.

This process flow focuses on the AR and cash application process.

This work program evaluates the adequacy of internal controls in the customer order fulfillment and cash handling proces...

This sample audit work program provides steps to review the direct charges process, including investigating the build-up...

This document outlines risks and controls common to the “general ledger accounting—close the books” process in a risk co...