Internal Controls

The following 574 items are listed by Content Data.
Process Flows

Payroll Calculation Process Flow

Payroll calculation involves following a process to ensure employees are paid precisely and punctually. This process flo...
Subscriber Content
Mon, May 18, 2015
Newsletters

Briefing the Board on IT Matters

In this issue of Board Perspectives: Risk Oversight, we outline three contexts for conducting IT briefings with the boar...
Subscriber Content
Mon, May 11, 2015
Audit Programs

IT Platform Management Audit Work Program

This document outlines steps to audit an organization’s IT platform management process.
Subscriber Content
Mon, May 11, 2015
Process Flows

Vehicle Production, Planning and Scheduling Process Flow

This process flow focuses on vehicle production, planning and scheduling.
Subscriber Content
Mon, May 11, 2015
Process Flows

Procurement, Disbursement and Accounts Payable Process Flow

This sample process flow focuses on the procurement, disbursement and accounts payable processes.
Subscriber Content
Mon, Apr 27, 2015
Newsletters

Top 10 Lessons Learned From Implementing COSO 2013

In this issue of The Bulletin, we share 10 lessons learned from COSO 2013 successful implementations from a variety of s...
Subscriber Content
Mon, Apr 27, 2015
Process Flows

Stock Options Process Flow

This document can be used as a general guide to understand and review the stock options process.
Subscriber Content
Mon, Mar 23, 2015
Audit Programs

Baseline Controls Audit Work Program: Healthcare

The purpose of this work program is to provide the general steps used to perform an audit of baseline controls for a com...
Subscriber Content
Mon, Feb 9, 2015
Audit Programs

Quality Assurance and Inspection Process Audit Work Program

The purpose of this work program is to provide the general steps used to perform a quality assurance audit.
Subscriber Content
Mon, Jan 26, 2015
Audit Programs

System Implementation Audit Work Program

The purpose of this work program is to provide the general steps used to review the system implementation process.
Subscriber Content
Mon, Jan 19, 2015
Newsletters

Effective Use of Executive Sessions When Overseeing Risk

This issue of Board Perspectives: Risk Oversight focuses on how to use executive sessions as part of the board of direct...
Subscriber Content
Mon, Dec 8, 2014
Process Flows

Close the Books Process Flow: Accounts Payable, Accounts Receivable, Payroll and Sales Tax

This sample process flow shows the close-the-books process organized by day-to-day activities.
Subscriber Content
Mon, Nov 3, 2014