This questionnaire focuses on the financial close process, specifically generating financial statements and related disc...

This issue of The Bulletin discusses the future auditor’s journey to a next-generation function.

This issue of Board Perspectives: Risk Oversight focuses on two questions: Is internal audit adjusting quickly enough to...

The objective of this questionnaire is to assess a number of COSO elements and the related objectives for entity-level c...

This sample questionnaire can be used by an external or internal quality assurance review (QAR) team to benchmark the in...

This tool helps an organization assess how well it complies with various Sarbanes-Oxley Section 302 activities.

Monitoring is a process that assesses the quality of the entity's internal control performance over time. This template ...

This audit report sample can be modified and utilized to present the results of an internal audit department evaluation ...

This sample memo serves as a report of an internal audit function’s high-level assessment of the company’s IT governance...

This tool addresses items to consider when reviewing an organization’s employee expense reimbursement process.

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

This issue of Board Perspectives: Risk Oversight discusses 10 key sustainability reporting factors for interested compan...