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C-SOX Cash Receipts Testing

Within the Revenue, Receivables and Receipts processes, the Cash Receipts is the final process, wherein all the hard work throughout the organization comes to fruition - the organization collects cash for goods and services that is has provided. Read More

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C-SOX – Testing Accounts Receivable

Similar to the Revenue recognition process, for most companies the $ value of their Accounts Receivable represents one of the largest assets on their Balance Sheets, and accordingly, these amounts are usually very significant / material. Therefore, the SOX Business Process should be carefully reviewed and tested to ensure that no internal control gaps exist that could result in financial reporting misstatements. Read More

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Entity Level Controls – Test Procedures

I have received numerous questions regarding test Entity Level Control testing procedures. I hope this blog is helpful to everyone. Read More