The following 215 items are listed by Content Data.
Policies & Procedures
Baseline Report Testing Policy
The purpose of this policy is to document which reports are designated as key financial reports and determine whether th...
Subscriber Content
Audit Programs
Accounting Reconciliation Audit Work Program
Use this work program sample to ensure that discrepancies are reconciled and accounting reconciliations are performed ac...
Subscriber Content
Audit Reports
Annual Internal Audit Plan Report
Download this internal audit sample report for effective planning and risk assessment, covering core audits, hot spots, ...
Subscriber Content
Articles
Audit and Non-Audit Fees of the S&P 500
Audit Analytics looks at audit and non-audit fees for the S&P 500 across its different industries.
Subscriber Content
Methodologies & Models
Internal Audit Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s internal audit function and to a...
Subscriber Content
Internal Audit CPE Courses
The Next Generation Internal Audit Journey - High-Impact Reporting (KLplus CPE Course)
In this course, we will follow a principle-based approach to address the roadblocks in achieving high-impact reporting a...
Articles
Twenty-Year Review of Audit & Non-Audit Fee Trends Report
Audit Analytics examines trends in audit and non-audit fees disclosed by SEC-registered companies between 2002 and 2021.
Subscriber Content
Process Flows
Time Reporting Process Flow
This sample process flow can be used as a general guide to understanding and reviewing the steps in an organization’s ti...
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Policies & Procedures
Financial Statement Preparation Policy
The two sample policies included in this tool outline procedures to ensure content quality when creating financial state...
Subscriber Content
Methodologies & Models
Internal Controls Over Financial Reporting Compliance Capability Maturity Model (CMM)
This capability maturity model can be used to measure the maturity of an organization’s compliance with internal control...
Subscriber Content
Audit Programs
Entity-Level Controls Audit Work Program
This tool includes two sample audit programs that provide steps organizations can take to perform an entity-level contro...
Subscriber Content
Guides
Internal Audit Effectiveness Guide
This guide can be used by internal audit to measure and improve the company’s internal controls over financial reporting...
Subscriber Content