Internal Control over Financial Reporting - Core


This library of Internal Control over Financial Reporting (ICFR) Playbooks provides a set of fully loaded and editable templates that represent the core of what is generally required by management (including process owners), boards of directors and their audit committees, as well as internal and external auditors of organizations of all sizes and industries to document, assess, test, report and oversee the design and operating effectiveness of the typical key internal controls on which management is reliant to prevent and detect material misstatement and fraud in accordance with relevant regulatory and corporate mandates.

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What is the Taxes Playbook?

The Taxes Playbook addresses the following areas:

  • Policy and Procedures
  • Segregation of Duties (and access rules that support SOD)
  • Provision Compilation
  • Jurisdiction Rules and Tax Code Usage
  • Accounting for Permanent and Temporary Differences
  • Maintaining Clerical Accuracy of Provision
  • Maintaining Consistency of Tax Provisions and Deferred Items with Tax Return
  • Intercompany Transactions Management
  • Payment Approval Process
  • Transaction taxes (sales and use tax, VAT, GST)
  • Master File Maintenance
  • Financial Reporting (including segregation of duties and related access rules), and
  • Additional Considerations (IPE and Management Review Controls)



You Also Get


Policy Document Template

These templates are designed to be a starting point for your clients, which can be tailored for your client's specific organizational needs.


Overview Flow Charts

A diagrammatic representation of the flow of assessment activities within your playbook.



Our instructions for use. These are the same for all our playbooks, once you know how to use one, you can use them all.



A PowerPoint tutorial on the specific playbook, covering the most important aspects of this area of assessment.

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