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

This document outlines risks and controls common to the “manual journal entries” process in a risk control matrix format...

This tool provides questions to consider when reviewing an organization's month-end close process and determining whethe...

This audit report reviews financial controls at an equipment facility plant.

This document outlines risks and controls common to the drafting and reporting financial statements process in a risk co...

This policy sample provides a standard for preparing, authorizing and posting journal entries and ensuring the adequacy ...

This document outlines risks and controls common to the internal financial and management information process.

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

This audit work program ensures that each account on the balance sheet is assigned to someone for reconciliation during ...

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...

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