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ACCT 736: Project Resources: Internal Controls

Guide to useful resources for ACCT 736 projects

IC Tools in Checkpoint

Checkpoint contains interactive checklists  related to internal controls, including:

  • Internal control questionnaire for corporate governance
  • Internal control overview checklist
  • Checklist for evaluating the implementation of the COSO Framework
  • Internal control questionnaire for disaster recovery

Follow these steps to access in Checkpoint:

  1. Change the Current View to ALL
  2. Select Interactive Checklists in the box titled Governance/Sarbanes-Oxley in the left column
  3. Click on the Interactive Checklists link in the resulting screen

COSO Framework

The COSO Framework is available in a searchable format in Checkpoint. 

Once you open Checkpoint, change the Current View to ALL at the top left.

Select COSO in the Standards and Regulations box in the top, far right column.

SOX IC Cases

Find internal control issues in Sarbanes-Oxley cases in Checkpoint by following these steps:

  1. Select SEARCH in the top toolbar after entering Checkpoint
  2. Change the practice area to ACCTING, AUDIT & CORP FINANCE in the left column
  3. Check the box by SARBANES-OXLEY CASES in the column on the right
  4. Use "internal controls" (include the quotation marks) in the search box and click on SEARCH