Frequency of Updates:Annually
Save time on every engagement, whether or not you test controls, by using this practical approach designed for any size entity, small or large.
This comprehensive, integrated internal control evaluation and analysis tool guides you through a top-down, risk-based approach for efficiently and effectively evaluating internal control over financial reporting.
- Obtain and document your understanding of internal control
- Evaluate system design
- Prepare internal control test plans if desired
- Assess control risk
- Checkpoint SMART Practice Aids Brochure View