Stewardship reviews are a standard process to validate the balance sheet as part of the year-end close procedure. This documented procedure provides a framework for conducting the reviews.
Stewardship of the company accounts requires a disciplined process for reconciling account balances. This spreadsheet provides a standard procedure for managing the account reconciliation process.
Company fraud and poor control can often occur through inadequate management of bank accounts. This checklist provides a detailed standard procedure for use by the accounting department and internal audit in control of bank accounts.
The financial year-end close requires a disciplined process to meet timetables and ensure that due diligence is applied. The requirements will vary depending on the individual business, but there are a common requirements which should be followed for all companies. This documented guide provides a sequence for the year-end close procedures for financial and management reporting.
This page is available online at:
http://www.cpaaustralia.com.au/cps/rde/xchg/cpa/hs.xsl/989_24219_ENA_HTML.htm
