Internal Controls Policies and Procedures
Chapter One
CONTROL ACTIVITY
PROGRAM TESTING GUIDES
CONTROL ACTIVITY PROGRAM
The first unit of the manual describes the governance journey from big G Governance to little g governance, using
risk assessment and an oversight strategy to identify the scope of what needs to be covered within the internal control
program. Presented are concepts, models, and a general discussion about the broader aspects of governance. From
the first unit, by following the exercises you should have prepared and ranked a list of processes and accounts where
there is control risk. These are the processes and accounts where you will want to focus on control activity first.
The second unit of the manual describes the internal control program and dives deeper into specific control environment
policies, procedures and processes to complete the governance journey. In addition to the internal control
program itself are specifically chosen policies and programs that are universally recommended for all companies
regardless of ... read full excerpt from: Internal Controls Policies and Procedures ebook
