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PHASE II – DOCUMENT “RISK-SPECIFIC” CONTROLS, POLICIES AND
PROCEDURES
Phase II documents the design of Entity-Level and "risk-specific" controls, policies
and procedures for internal controls over financial reporting.

The following are templates used for Phase II:
- Entity-Level Controls (ELC) matrix Excel spreadsheet
- Cash Management and Treasury (CMT) policies and procedures Word document
- Accounts Receivable and Revenue Recognition (RevRec) policies and
procedures Word document
- Accounts Payable and Cash Disbursements (AP) policies and procedures Word
document
- Debt and Related Financing Components (Debt) policies and procedures Word
document
- Equity, Options and Warrants (Equity) policies and procedures Word document
- Financial Statement Close and External Reporting and Disclosure (FCR) policies
and procedures Word document
- Accounting IT (AcctgIT) policies and procedures Word document

Phase II Deliverables:
- Entity-Level Controls matrix.
- All “risk-specific” controls, policies, and procedures for internal controls over
financial reporting.
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