Assertion Documentation Review Workplan

Financial Improvement Plan (FIP) Documents

• FIP Preparation, Submission Instructions, and Template
• Standard FIP Template

Corrective Action Plan Documents

• Internal Controls over Financial Reporting Corrective Action Plan (CAP) Development Instructions
• Corrective Action Plan (CAP) Template
• Example Budget to Report Corrective Action Plan (CAP)

Wave 2 - Statement of Budgetary Resources Audit Documents

• Example Workproducts for Wave 2- SBR Audit
• Example Statement to Process Analysis for Wave 2- SBR Audit
• Example Level 1 Quantitative Drill Down Analysis for Wave 2- SBR Audit
• Example Level 2 Quantitative Drill Down Analysis for Wave 2- SBR Audit
• Example Assessable Unit Prioritization Document for Wave 2-SBR Audit
• Example Process Flowchart for Wave 2- SBR Audit
• Example Controls Assessment
• Discovery 1.4- Examples Workproducts for Wave 2- SBR Audit
• Example Test Plan for Wave 2- SBR Audit
• Example Systems Inventory List

Wave 3 - Existence and Completeness of Mission Critical Assets Audit Documents

• Example Workproducts for Wave 3- E&C Audit
• Example Statement to Process Analysis for Wave 3- E&C Audit
• Example Level 1 Quantitative Drill Down Analysis for Wave 3- E&C Audit
• Example Level 2 Quantitative Drill Down Analysis for Wave 3- E&C Audit
• Example Assessable Unit Prioritization Document for Wave 3-E&C Audit
• Discovery 1.4- Examples Workproducts for Wave 3- E&C Audit
• Example Test Plan for Wave 3- E&C Audit

Relevant Documents for Service Providers

• Example Section III of SSAE No. 16 Service Provider Report
• SSAE 16 Service Provider Report Section III Template
• Military Service Civilian Payroll Memorandum of Understanding (MOU)

Internal Controls over Financial Reporting Statement of Assuance Documents

• Example Statement of Assurance Memorandum
• Changes to the Annual Internal Control over Financial Reporting (ICOFR) Statement of Assurance (SOA) Reporting Requirements Memorandum
• Statement of Assurance Memorandum Template

Classification of Internal Control Material Weakness Documents

• Classification of Internal Control Material Weakness

Summary of Aggregated Deficiencies Instructions and Template

• Summary of Aggregated Deficiencies Instructions and Template

Existence and Completeness Financial Management Data Fields Documentation

• E&C Financial Management Data Fields

FISCAM Guidance

• FISCAM Control Objectives and Techniques

Military Pay FIAR Guidance Supplement

• MilPay FIAR Guidance Supplement

Key Changes and Additions to 2011 FIAR Guidance

• Key Risks, Key Control Objectives, and Key Supporting Documentation 2010/2011 Crosswalk and Additions to 2011 FIAR Guidance

Test Plan Template

• Test Plan Template