Introduction: The spreadsheet presents an example internal control review template with related control points that may be in place within the respective control cycle. This is not intended to prescribe a “cookie-cutter” approach to internal control reviews; instead it is intended to represent a number of control points, of which management should identify the most significant in maintaining its control over business cycle information.
All materials contained on this site are protected by United States copyright law and may not be reproduced, distributed, transmitted, displayed, published, broadcast, performed nor used to prepare derivative works, without the prior written permission of AuditNet®. You may not alter or remove any trademark, copyright, logo or other notice from copies of the content. For further information, see section 1 of the Terms and Conditions and section 2 of the Subscriber Access Agreement.