Internal Control over Financial Reporting - Core

Revenue Cycle


The Revenue Cycle Playbook addresses the following areas:

  • Policy and Procedures
  • Segregation of Duties (and access rules that support SOD)
  • Order Processing
  • Order Fulfillment
  • Invoicing
  • Recording Revenue from Contracts with Customers
  • Sales Returns and Allowances
  • Cash Collections and Application
  • Master File Maintenance
  • Financial Reporting, and
  • Additional Considerations (IPE and Management Review Controls)

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