Audit & Compliance

Internal Control Checklist Template

Evaluate key internal controls over accounting processes including segregation of duties, authorization, and reconciliation.

How to use this template

1

Document control activities

List all key controls operating over significant accounting processes (revenue, payroll, payables, etc.).

2

Evaluate design

Assess whether control design is adequate to prevent or detect material errors.

3

Test effectiveness

Test a sample of control operation to verify controls are functioning as designed.

4

Identify deficiencies

Document any control gaps or ineffective controls requiring remediation.

5

Report findings

Summarize control assessment with recommendations for significant deficiencies.

Why use this template

  • Identifies control weaknesses for remediation before audit findings
  • Demonstrates management commitment to effective internal controls
  • Reduces audit scope and supports management letter of control effectiveness
  • Prevents fraud and material errors through strong controls

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