The evidence your ICFR review needs, control by control

A two-page checklist for public interest entities reporting on internal control over financial reporting, and for any company getting ready for its audit. It covers what each key control needs to show and where that evidence comes from. It works with any tool, spreadsheets included.

What’s in it

• Who reports on ICFR, and what the annual report must hold
• Cash and bank, journals, payments and settlements
• User access and segregation of duties
• Tax, statutory remittances and e-invoices
• The period-end close, testing, deficiencies and fixes
• What your auditor will ask for, and a sign-off record to print