Policies & Procedures
The following 317 items are listed by title.
June 4, 2007 Academic Conflict of Financial Interest Certification Policy This sample outlines a set of policies and procedures for avoiding any possible conflict of interest in the conduct of grant or contract activities for academic institutions, to prevent employees or consultants from using their positions for purposes that are, or give the appearance of being, motivated by a desire for private gain for themselves or others, such as those with whom they have family, business or other ties. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Education, Ethics June 6, 2005 Acceptable Use Policy The following sample outlines a set of policies and procedures governing the acceptable use of technology resources. Inappropriate use of technology resources can expose companies to risks including virus attacks, compromise of network systems and services, and legal issues. CONTENT AREA: Policies & Procedures TOPICS: Security, Technology, Privacy, Intellectual Property, IT Controls, Internet/Intranet, Ethics, Security Management Practices September 28, 2009 Account Reconciliation Policy (Sample 2) This policy establishes standards and procedures for ensuring that a company performs account reconciliations in compliance with management’s objectives. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Close the Books, Financial Reporting, Outsourcing/Co-sourcing/Shared Services, SAS 70 November 29, 2000 Account Reconciliations Policy The following sample outlines a set of policies and procedures to define the requirements for balance sheet reconciliations, and to communicate those requirements to those responsible for preparing the reconciliations. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Close the Books, Financial Reporting November 29, 2000 Account Structure Policy The following sample outlines a set of policies and procedures regarding a chart of accounts structure as it exists on the accounting system. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Internal Controls, Best Practices December 13, 2000 Accounting System Security Policy The following sample outlines a set of policies and procedures for Accounting System Security in compliance with management's objectives. CONTENT AREA: Policies & Procedures TOPICS: Technology, Internal Controls, Security, Accounting/Finance, Security Management Practices August 20, 2007 Accounting: Asset-Backed Securitization and Factoring of Receivables Policy This sample policy outlines a set of policies and procedures for asset-backed securitization and factoring of receivables. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Accounts Receivable October 15, 2007 Accounting: Earnings per Share Policy This policy outlines the correct calculation of earnings-per-share (EPS), as governed by U.S. Statements of Financial Accounting Standards (SFAS) 123R. Basic EPS is computed by dividing reported earnings available to common stockholders by weighted average shares outstanding. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance August 15, 2002 Accounts Payable and Accrued Expenses Policy The following sample outlines a set of policies and procedures for accounts payable and accrued expenses. All expenses shall be captured to the greatest degree possible in the period that they are incurred. Proper internal controls will be in place to ensure that only valid and authorized payables are recorded and paid. CONTENT AREA: Policies & Procedures TOPICS: Expense Reporting, Purchasing & Accounts Payable February 6, 2004 Accounts Payable Policy This policy is for invoices paid by Accounts Payable primarily for operating invoices (including SG&A), employee advances, expense reports, casual labor/subcontractors and fixed assets. This policy can be reviewed and downloaded for comparison with your company policy. CONTENT AREA: Policies & Procedures TOPICS: Purchasing & Accounts Payable, Internal Audit, Risk Management & Assessment, GRC August 15, 2001 Accounts Payable Procedures This sample accounts payable procedures document include flowcharts depicting the procedures to be followed and also include samples of the standard forms which are used during the process. CONTENT AREA: Policies & Procedures TOPICS: Purchasing & Accounts Payable, Internal Audit, Internal Controls March 3, 2008 Accounts Receivable - Cash Collections This sample outlines a set of policies and procedures for collecting on accounts that have gone more than a specified number of days past their due dates without having been paid. CONTENT AREA: Policies & Procedures TOPICS: Accounts Receivable March 10, 2008 Accounts Receivable - Cash Receipts This sample outlines a set of policies and procedures for correctly dealing with and recording receipts of cash. CONTENT AREA: Policies & Procedures TOPICS: Accounts Receivable March 17, 2008 Accounts Receivable - Credit Holds This sample outlines a set of policies and procedures for correctly dealing with withholding or delaying an order as a result of the belief that a company may not be paid. CONTENT AREA: Policies & Procedures TOPICS: Accounts Receivable March 24, 2008 Accounts Receivable - Debit Notes This sample outlines a set of policies and procedures for receiving debit notes raised by customers in situations where goods are returned or rejected. CONTENT AREA: Policies & Procedures TOPICS: Accounts Receivable March 31, 2008 Accounts Receivable - Freight Claims This sample outlines a set of policies and procedures for processing freight claims for shipments where the carrier lost and/or damaged goods during shipment, or where there is a shortage in the delivered goods. CONTENT AREA: Policies & Procedures TOPICS: Accounts Receivable, Supply Chain February 18, 2008 Accounts Receivable - Write-Offs This sample policy provides guidance on procedures to be followed when dealing with issues resulting from the bankruptcy of a customer in the US, and/or the writing-off of bad debts. CONTENT AREA: Policies & Procedures TOPICS: Accounts Receivable January 12, 2009 Accounts Receivable Bad Debt Policy The purpose of this policy is to establish consistent methods for determining the bad debt reserve amount, referring appropriate accounts receivable to an outside collection agency, and charging off amounts to the bad debt reserve. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Accounts Receivable, Cash & Treasury, Credit & Collections February 4, 2008 Accounts Receivable Policies and Procedures - Returns This sample policy provides guidance on the procedures to be followed when merchandise (damaged or otherwise) is returned by mail or shipment. CONTENT AREA: Policies & Procedures TOPICS: Accounts Receivable February 13, 2004 Accounts Receivable Policy This accounts receivable policy sample establishes guidelines relating to receivable management, in particular how and when to reserve a receivable, write-off a receivable, and recover a receivable. The objective of this policy is to ensure consistency in a company’s accounting treatment of receivables. CONTENT AREA: Policies & Procedures TOPICS: Accounts Receivable, Internal Audit, Risk Management & Assessment, GRC March 18, 2004 Accrued Liabilities Policy The following sample outlines a set of policies and procedures for accrued liabilities. It is intended to provide guidance with regard to the definition of and responsibility for items included in the Accrued Liabilities-Other account. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Expense Reporting, Financial Reporting May 21, 2007 Acquisition Policy The purpose of this policy is to detail the acquisitions/new business development process for a company, including subsidiaries. This applies to the initiation, due diligence, execution, and purchase accounting and integration of all acquisitions. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Human Resources, Investments & Foreign Exchange, Project Management October 31, 2000 Alcohol and Other Drugs Policy The following is a sample policy statement for alcohol and other drugs. Under no circumstances should any personnel be under the influence of alcohol, drugs or other controlled substances in the workplace or in any setting where he or she may be identified with the Company. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Human Resources, Best Practices October 5, 2009 Allowance for Doubtful Accounts Policy This policy specifies guidelines that ensure uniform accounting for Allowances for Doubtful Accounts across an organization. This is a valuation account used to adjust the total of the customer accounts and notes receivable to anticipated net realizable values. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Accounts Receivable, Close the Books, Revenue, Accounting Organizations October 31, 2005 Anti-Bribery Compliance Program Policy This sample outlines a set of policies and procedures to prevent violation of any and all national and international anti-bribery and anti-corruption laws and treaties. All employees, agents of the Company, joint-venture partners, or anyone else doing business in Company X’s name, are required to comply strictly with the FCPA, all other applicable anti-bribery and anti-corruption treaties, and all national laws. CONTENT AREA: Policies & Procedures TOPICS: Compliance, Laws & Regulations, Ethics, Cross Border & Non-US Issues, GRC October 31, 2000 Approval and Authorization Policy The following sample outlines a set of policies and procedures for Approval and Authorization. Appropriate authorization must be obtained prior to ordering goods and services and, in no event will payment be made prior to receiving proper authorization. This Policy is intended to apply to company operations worldwide. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Purchasing & Accounts Payable, Best Practices January 7, 2008 Authorization for the Use and Disclosure of Individually Identifiable Health Information with Conditions This form authorizes the use or disclosure of individually identifiable health information as described. The information may be re-disclosed and no longer protected by federal privacy regulations. The form can be used by organizations that are developing policies and procedures for compliance with the U.S. Health Insurance Portability and Accountability Act of 1996 (HIPAA). CONTENT AREA: Policies & Procedures TOPICS: Healthcare & Pharmaceuticals Industry, Laws & Regulations, Privacy July 3, 2006 Authorization for the Use and Disclosure of Individually Identifiable Health Information Without Conditions This is an example of a form that provides signed authorization for the use or disclosure of individually identifiable protected health information (PHI). This form can be used by organizations that are developing policies and procedures for compliance with the U.S. Health Insurance Portability and Accountability Act of 1996 (HIPAA). CONTENT AREA: Policies & Procedures TOPICS: Privacy, Healthcare & Pharmaceuticals Industry April 24, 2006 Authorization to Use or Disclose PHI This sample outlines a set of policies and procedures regarding covered entities obtaining authorization to use or disclose protected health information (PHI). HIPAA requires a covered entity to obtain authorization to use or disclose protected health information for all purposes not explicitly permitted under the regulations (45 CFR §164.508(b)(4); §164.508(c); §164.508(d)). CONTENT AREA: Policies & Procedures TOPICS: Privacy, Healthcare & Pharmaceuticals Industry August 29, 2005 Background Checks and Confidentiality Policy - Contractors This sample outlines a set of policies and procedures extending background checks to temporary personnel. This policy applies to professionals recruited in the future to full time positions and professionals currently or in the future recruited for temporary and independent contractor engagements, as well as any other employees provided by firms working with Company X. CONTENT AREA: Policies & Procedures TOPICS: Human Resources October 31, 2000 Background Checks Policy The following sample outlines a set of policies and procedures for background checks, which includes verification of: Education/Certifications/Licenses; Criminal History; Driving Record; Previous Employment; Military Experience; Credit Verification; and Exclusion from Government Programs. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Internal Controls, Best Practices November 10, 2008 Background Checks Policy (背景检查政策及程序) 本政策的目的是聘用合资格的员工并为所有公司员工维持一个安全的工作环境。公司会对所有考虑取录的员工进行背景检查。 CONTENT AREA: Policies & Procedures TOPICS: Human Resources, China October 31, 2000 Banking Policy The following sample outlines a set of policies and procedures to ensure worldwide consistency in the area of banking. The company and its subsidiaries will conduct general banking with financial institutions that meet the specific guidelines outlined in the policy. CONTENT AREA: Policies & Procedures TOPICS: Cross Border & Non-US Issues, Cash & Treasury, Investments & Foreign Exchange, Internal Controls, Best Practices December 19, 2005 Banking/Financial Institution Account Policy This sample policy establishes guidelines for a company’s activities related to opening, closing and maintaining financial institution accounts. This document discusses topics such as banking relations, qualifications of financial institutions, opening and closing an account, and required account approvals. CONTENT AREA: Policies & Procedures TOPICS: Asset Management, Internal Audit, Accounting/Finance, Cash & Treasury, Financial Services Industry October 31, 2000 Bereavement Policy The following sample outlines a set of policies and procedures for bereavement benefits, to provide employees sufficient time to attend services due to the loss of an immediate family member. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Internal Controls, Best Practices October 16, 2006 Building and Data Center Physical Security Policy This sample outlines a set of policies and procedures for governing access to company buildings and data centers, to ensure that Company X buildings and data centers remain physically secure. CONTENT AREA: Policies & Procedures TOPICS: Physical Security, Security December 3, 2007 Business Continuity Management Policy This sample outlines a set of policies and procedures for formalizing a Business Continuity program, and provides guidelines for developing, maintaining and exercising Business Continuity Plans (BCPs). Such plans will ensure independence of crisis location, crisis duration and availability of any specific person or group of people. CONTENT AREA: Policies & Procedures TOPICS: Business Continuity Management December 18, 2000 Capital and Other Assets Policy The following sample outlines a set of policies and procedures to establish guidelines for capitalizing, depreciating, transferring and disposing of capital and other assets. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Fixed Assets, Internal Controls October 31, 2000 Capital Assets Policy The following sample outlines a set of policies and procedures for acquiring, disposing, capitalizing, depreciating, transferring and maintaining control of capital assets. CONTENT AREA: Policies & Procedures TOPICS: Fixed Assets, Internal Controls, Best Practices January 31, 2005 Capital Projects – Allocating Contract Cost Policy This policy outlines procedures to ensure that costs associated with company capital projects are accounted for according to Generally Accepted Accounting Principals (GAAP). The policy focuses on how recognition of contract costs can be affected by back-billing, claims, change orders and revised estimates. It also discusses methods such as estimated costs to complete, percentage-of-completion, and completed-contract. CONTENT AREA: Policies & Procedures TOPICS: Cost Management, Accounting/Finance, Fixed Assets November 28, 2000 Capitalized Software for Internal Use Policy The following sample outlines a set of policies and procedures to establish the standards and procedures to ensure that accounting for capitalized software for internal use is in compliance with management's objectives. The overall objective is to provide guidance that specifically addresses the accounting for the costs related to designing, developing, obtaining, modifying and/or implementing internal use software. CONTENT AREA: Policies & Procedures TOPICS: Technology, Accounting/Finance, Financial Reporting, Software Tools September 17, 2007 Cash and Cash Equivalents Policy This sample outlines a set of policies and procedures for the use of cash and cash equivalents that preserves principal, meets liquidity needs, and delivers a suitable return in relationship to these policies and market conditions. CONTENT AREA: Policies & Procedures TOPICS: Cash & Treasury November 21, 2002 Cash Handling Procedures Cash handling procedures are critical to safeguard the most liquid assets of any company. The following procedures provide examples of cash controls including posting, bank interactions, and other important considerations CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Cash & Treasury, Credit & Collections, Segregation of Duties March 5, 2004 Cash Policy The following sample outlines a set of policies and procedures to provide a standardized means of managing and accounting for Company X.’s cash funds. CONTENT AREA: Policies & Procedures TOPICS: Cash & Treasury October 31, 2000 Cellular Phone Reimbursement Policy The following sample outlines a set of policies and procedures for cellular phone reimbursement, to establish maximum reimbursement guidelines for cellular phone usage. CONTENT AREA: Policies & Procedures TOPICS: Internal Audit, Internal Controls, Expense Reporting, Human Resources, Best Practices February 28, 2005 Change of Access Status Policy The following sample outlines a set of policies and procedures governing all changes to the access granted to a user of Company X’s computing systems. This defines the conditions for creating, terminating, or altering the status of a user’s access to Company X technology resources. CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Controls November 19, 2007 Charge Description Master Policy The following sample outlines a set of policies and procedures for ensuring that the Charge Description Master (CDM) provides a comprehensive listing of items that could be billed to a patient, payer or healthcare provider. The CDM is a file that contains a list of a U.S. healthcare provider’s chargeable services. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Credit & Collections, Healthcare & Pharmaceuticals Industry August 15, 2002 Chart of Accounts Policy The following sample outlines a set of policies and procedures too define the methodology for assigning and maintaining account names and numbers in the company's chart of accounts. These procedures apply to all ledger accounts used in the accounting department. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance January 14, 2008 Chart of Accounts Policy (会计科目政策) 政策： 所有分类账户均会设置一个说明性的科目名称及科目编号。目的： 确定设置及维护公司的会计科目一览表的方法。范围：适用于会计部门所使用的所有分类账户。 CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, China August 24, 2009 Check Distribution Policy This policy provides guidelines for authorizing, processing and distributing checks. It is important that proper internal controls are in place to ensure the check processing and authorizing approvals are appropriate. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Cash & Treasury, Purchasing & Accounts Payable October 31, 2000 Check Request Policy The following sample outlines a set of policies and procedures to provide guidelines for the request and authorization of a manual check by use of a check request form. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Cash & Treasury, Purchasing & Accounts Payable October 31, 2000 Check Request Policy (Sample 2) The following sample outlines a set of policies and procedures to provide standard guidelines for the disbursement of Company funds by Accounts Payable authorized Check Requests, for goods and services that cannot practically be obtained through the company's procurement process. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Cash & Treasury, Purchasing & Accounts Payable, Best Practices August 27, 2007 Claim Resolution/Payment Verification Policy This sample outlines a set of policies and procedures for ensuring that claims submitted to third parties for services administered are estimated accurately and resolved in a timely manner. Note: This example includes some information specific to Texas, but is otherwise generally applicable. CONTENT AREA: Policies & Procedures TOPICS: Accounts Receivable, Credit & Collections, Healthcare & Pharmaceuticals Industry October 31, 2000 Code of Business Conduct Autodesk developed a Code of Business Conduct for their 2,540 employees worldwide which they have agreed to share with KnowledgeLeader users. CONTENT AREA: Policies & Procedures TOPICS: Ethics, Internal Controls, Human Resources, Best Practices March 13, 2006 Company Credit Card Policy This sample outlines a set of policies and procedures to ensure that company credit cards are used for appropriate purposes and that adequate controls are established for day-to-day use. CONTENT AREA: Policies & Procedures TOPICS: Expense Reporting, Purchasing & Accounts Payable October 24, 2002 Company Holiday Policy - United States (Sample 1) The following sample outlines a set of policies and procedures defining employee eligibility and company observance of U.S. public holidays. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Human Resources October 31, 2000 Company Holiday Policy - United States (Sample 2) The following sample outlines a set of policies and procedures defining employee eligibility and company observance of U.S. public holidays. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Internal Controls, Best Practices October 3, 2005 Complaint Handling Procedures (Non-US) The following sample outlines a set of policies and procedures governing the handling of complaints regarding harassment, discrimination, and bullying. This sample is based on the procedures applicable in Australia, but is generally applicable to many other countries (except US). CONTENT AREA: Policies & Procedures TOPICS: Cross Border & Non-US Issues, Human Resources, Whistleblower/Complaint Reporting, Australia September 10, 2007 Computing Operations and Support: Service Levels Policy The purpose of this Statement of Policy and Procedure is to ensure that there are defined and documented IT services, service times, and user-agreed metrics for objective evaluation of the services provided; that IT staff apply appropriate focus on problem areas with declining service-level measurements; and that user expectations are set for IT system availability, performance, and problem handling. CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Controls, IT Strategy October 27, 2008 Confidentiality and Privacy Policy This policy outlines the steps a company and its employees should take to maintain a level of confidentiality over all appropriate business information and personnel information. This document also contains an appendix: “10 Principles for the Protection of Personal Information.” CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Corporate Governance, Audit Committee & Board, Compliance, Privacy, GRC October 31, 2000 Confidentiality Policy The following sample outlines a set of policies and procedures defining the guidelines concerning confidential company information. This applies to the public disclosure of confidential company information by any company employee, .i.e. any information not publicly announced that could reasonably affect the market price of the company's stock if it were disclosed to the public. CONTENT AREA: Policies & Procedures TOPICS: Intellectual Property, Knowledge Management, Financial Reporting, Internal Controls, Best Practices October 31, 2000 Confidentiality Policy (Sample 2) The following sample outlines a set of policies and procedures defining the guidelines concerning confidential company information. This applies to the public disclosure of confidential company information by any company employee, .i.e. any information not publicly announced that could reasonably affect the market price of the company's stock if it were disclosed to the public. CONTENT AREA: Policies & Procedures TOPICS: Ethics, Human Resources, Internal Controls, Best Practices October 31, 2000 Confidentiality Policy (Sample 3 - Healthcare) The following sample outlines a set of policies and procedures for confidentiality in healthcare, to protect patients' right to privacy, to protect confidential information regarding business, and to document that each person understands his/her role in protecting confidential information as well as the consequences for violating the policy. CONTENT AREA: Policies & Procedures TOPICS: Intellectual Property, Knowledge Management, Healthcare & Pharmaceuticals Industry, Internal Controls, Best Practices July 9, 2007 Conflict of Interest Policy This sample outlines a set of policies and procedures to help a company and each of its direct and indirect subsidiaries, and each of it’s senior officers and directors, identify and properly address potential conflicts of interest. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Ethics October 18, 2004 Consolidated Financial Statement Reporting and Disclosures Policy The following sample outlines policies and procedures to be used to ensure the completeness and accuracy of disclosures made in quarterly and annual public filings with the SEC. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Accounts Receivable, Financial Reporting, Purchasing & Accounts Payable November 14, 2005 Contingent Liability Policy This policy provides guidance regarding the recognition and disclosure of contingent liabilities, to insure that contingencies are recorded and disclosed accurately, completely, timely, and consistently. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance October 27, 2008 Contingent Liability Policy (或有负债政策) 此政策适用于X公司及其所有附属公司。此政策涵盖现有的条件、情况或各种环境，当中对公司是否会出现可能损失存在不确定性，在某些未来事件出现或不出现后便会获得最终确定。 CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, China January 3, 2005 Contract and Project Approval Policy This policy outlines procedures for evaluating, negotiating, and executing significant contracts and internal and external projects with legal and/or financial implications. This policy also focuses on tracking the intake of new contracts or internal projects, conducting a review and approval, and having contracts serve as a historical record for the Company’s significant transactions. CONTENT AREA: Policies & Procedures TOPICS: Cost Management, Purchasing & Accounts Payable, Accounting/Finance June 8, 2009 Control Transition Policy The purpose of this policy is to set forth the procedures for ensuring the continued integrity of a company’s system of internal controls. Steps in this policy focus on the timely transition of internal control responsibilities when needed; the continued and ongoing execution of key controls; and that internal control documentation is maintained throughout the year to reflect actual controls in place and responsible individuals. CONTENT AREA: Policies & Procedures TOPICS: Internal Audit, Risk Management & Assessment, Self-Assessment, Sarbanes-Oxley Act, Internal Controls, IT Controls, Security, Access Control Systems & Methodology, GRC September 3, 2004 Controls Over the Implementation and Application of New Accounting Standards Policy The following sample outlines policies and procedures to be used when new accounting standards have been issued and require implementation. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance November 27, 2002 Corporate Compliance Program Policies This corporate compliance program documents professional standards of conduct and describes the confidential reporting system, policies for monitoring and auditing, procedures upon the discovery of misconduct and responsibility for compliance efforts. It also includes the code of business conduct and ethics with a certification page for employees to sign agreeing to compliance with the statement of policy. CONTENT AREA: Policies & Procedures TOPICS: Ethics, Corporate Governance, Human Resources, GRC May 12, 2008 Corporate Governance: Board Committees The purpose of this policy is to set standards for board committee structures and protocols. To be most effective, board committees require formal terms of reference that clarify the committees’ mandates, composition and limitations. CONTENT AREA: Policies & Procedures TOPICS: Corporate Governance, Audit Committee & Board, GRC June 16, 2008 Corporate Governance: Relationship with Internal Auditors The purpose of this policy is to establish reporting relationships for the internal auditors of the company. Both internal and external auditors, by the nature of their work, have a special relationship with the board of directors. This policy spells out particular reporting relationships to ensure that appropriate governance can be applied. CONTENT AREA: Policies & Procedures TOPICS: Corporate Governance, Audit Committee & Board, Internal Audit, Audit Reporting, GRC April 14, 2008 Corporate Governance: Shareholders Meetings The purpose of this policy is to simplify and clarify the essential elements of shareholders meetings. The policy applies to shareholders, the Board of Directors and all staff working on shareholder relations. CONTENT AREA: Policies & Procedures TOPICS: Corporate Governance, GRC May 4, 2009 Corporate Image and Communication Standards Policy & Procedures The purpose of this policy is to ensure that all internal and external corporate communication incorporate consistent standards to maintain and reinforce the corporate image. CONTENT AREA: Policies & Procedures TOPICS: Internal Audit, Self-Assessment, Best Practices, Compliance, GRC October 31, 2000 Corporate Treasury Policy The following sample treasury policies and procedures establish guidelines for Company activities relating to bank accounts, wire transfers of cash, short-term investment of surplus funds, financing, foreign exchange exposure and risk (insurance) management. CONTENT AREA: Policies & Procedures TOPICS: Cash & Treasury, Internal Controls, Best Practices April 6, 2009 Corporate Website Policy The purpose of this policy is to ensure that the company website reflects a consistent corporate image that preserves and builds the value of the corporate brand. CONTENT AREA: Policies & Procedures TOPICS: Technology, Internet/Intranet, Internal Audit, Self-Assessment, Best Practices, Compliance, GRC November 29, 2000 Creating or Revising Financial Policies The following sample outlines a set of policies and procedures for creating or revising corporate financial policy statements in a consistent manner throughout the organization. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Compliance, Internal Controls, GRC March 11, 2004 Credit and Collections Policy The following sample outlines a set of policies and procedures to provide for the credit and collection of accounts receivable in a nondiscriminatory manner, and to maximize the company’s profitability by maintaining a moderate level of investment in accounts receivable and minimizing write-offs of bad debt and maximize sales. CONTENT AREA: Policies & Procedures TOPICS: Credit & Collections September 18, 2006 Credit and Collections Policy (Sample 2) The purpose of this policy is to establish guidelines related to credit and payment collection activities, including use of the Payment Discrepancy Tracker system for tracking payment discrepancies, and all authorizations required to adjust accounts receivable. CONTENT AREA: Policies & Procedures TOPICS: Credit & Collections October 30, 2006 Credit and Debit Memo Policy The following sample outlines a set of policies and procedures for issuing credit and debit memos, including product and container deposit returns and head-office billings, and applies to all employees responsible for the initiation, recording, and authorization of all types of customer account credits and debits. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Accounts Receivable, Credit & Collections May 18, 2009 Credit Card Data Purge Policy The following sample outlines a set of procedures for the credit card data purge process including specific purge procedures, a purge schedule, and related definitions. CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Audit, IT Controls, Security, Network & Internet Security, Security Management Practices, Document Retention June 22, 2009 Credit Card Information Handling Policy Use this policy to ensure that credit and debit card information and other personal financial data is accessible by a limited number of authorized team members and maintained in accordance with applicable law. CONTENT AREA: Policies & Procedures TOPICS: Accounts Receivable, E-Business, Technology, IT Audit, IT Controls, Security, Access Control Systems & Methodology, Document Retention July 11, 2005 Credit Risk Policy This sample outlines a set of policies and procedures formalizing the credit risk management process, the goal of which is to: protect against any unwarranted customer or counterparty credit exposures; maintain credit risk at a manageable level; and identify and avoid a material credit failure (of a significant value, which would impact earnings). CONTENT AREA: Policies & Procedures TOPICS: Risk Management & Assessment, Credit & Collections, Consumer Products & Retail Industry, Financial and Credit Risk, GRC November 13, 2006 Customer Concerns Handling Policy The purpose of this policy is to establish guidelines for resolving customer concerns and initiating the Customer Concern Report. Customer concerns may provide constructive ideas for improving products or business processes efficiency by alerting management to issues that need prompt attention and correction, and may indicate long-range opportunities for product innovation and problem prevention. CONTENT AREA: Policies & Procedures TOPICS: Customer Fulfillment & Support, Consumer Products & Retail Industry November 27, 2006 Customer Credit Policy The purpose of this policy is to establish guidelines for establishing customer credit limits, the credit hold and release process, and the ongoing credit review of customer accounts, in order to maximize profitability by minimizing credit risk and potential collections issues. CONTENT AREA: Policies & Procedures TOPICS: Credit & Collections, Financial and Credit Risk November 10, 2008 Customer Credit Policy (客户信用政策) 此政策的目的是制订一些有关建立客户信用额、信用的冻结及解除流程、及对客户账户进行持续信用评核等的指引。 CONTENT AREA: Policies & Procedures TOPICS: Credit & Collections, China, Financial and Credit Risk February 19, 2007 Customer Master File Maintenance Policy The purpose of this policy is to establish the guidelines for setting up new customers and modifying existing customer information in company systems. This document outlines steps to follow for new customer set-up requests, rush set-up requests, and customer information changes. CONTENT AREA: Policies & Procedures TOPICS: Accounts Receivable, Customer Fulfillment & Support, Customer Satisfaction, Internal Audit, Internal Audit Administration May 8, 2006 Customer Refunds (Non-Retail Only) Policy This policy provides guidance to employees in dealing with customers who are unhappy with the products or services they have purchased from the company. If the company is at fault, or has provided defective or unacceptable products or services to a customer, every reasonable step should be taken to correct the situation. CONTENT AREA: Policies & Procedures TOPICS: Financial Reporting, Revenue April 10, 2006 Customer Refunds (Retail Only) Policy This policy provides guidance to employees in dealing with customers who are unhappy with the products or services they have purchased from the company. Products may be returned for any reason within 30 calendar days of purchase. In addition, if the company is at fault, or has provided unacceptable products or services to a customer, every possible step should be taken to correct the situation. CONTENT AREA: Policies & Procedures TOPICS: Financial Reporting, Revenue, Consumer Products & Retail Industry April 20, 2009 Data Backup and Retention Policy The following sample outlines a set of policies and procedures for data backup and retention including network server backups, tape backups and job scheduling. CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Audit, IT Controls, IT Infrastructure, Security, Operations Security, Document Retention June 4, 2004 Data Backup Policy This policy is intended to provide a standardized means of backing-up and maintaining computer files within an organization. The backup and maintenance of files is critical to the viability and operations of a company, and it is essential that certain basic standard practices be followed to ensure that data files are backed up on a regular basis. CONTENT AREA: Policies & Procedures TOPICS: Knowledge Management, Technology, IT Audit July 17, 2006 Data Center Operations & Problem Management Policy The objective of this document is to provide policy and procedure guidance for conducting major activities in a company's data centers: help desk support; user access management; system monitoring; problem management, and environmental controls. CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Controls, IT Infrastructure November 3, 2008 Data Center Operations & Problem Management Policy (数据中心的运作及故障管理政策) 本政策的目的是为X公司数据中心进行的主要活动提供政策及程序上的指引。 CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Controls, IT Infrastructure, China September 3, 2007 Data Management Policy This sample outlines a set of policies and procedures to assist an Information Technology Group in backing up server-based data, with details of the required backup tapes, devices, and software. In addition, this policy addresses the file restoration process. CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Controls, IT Infrastructure, Document Retention July 16, 2007 Data Management: Data Backup and Storage Policy The purpose of this policy is to specify the procedures to backup and allow for recovery of important data in the event of accidental or intentional corruption, loss, or destruction of the data. For data critical to the ongoing operation of the business, offsite storage will facilitate keeping the business operational in the event of a physical disaster at the original site. CONTENT AREA: Policies & Procedures TOPICS: Disaster Recovery, Technology, IT Strategy, Document Retention August 13, 2007 Data Management: Records Retention Policy The purpose of policy is to ensure that legal statutes regarding data retention and industrial and business requirements regarding data retention are observed; and data which has survived its retention period is destroyed promptly to avoid legal and litigation exposures. CONTENT AREA: Policies & Procedures TOPICS: Canada, Document Retention, Laws & Regulations July 16, 2004 Deduction and Rebate Payment Verification Policy The following sample outlines a set of policies and procedures for the verification of customer deductions and rebates in a retail environment. All trade deductions and rebates should be tested on a periodic, sample basis according to these procedures. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Accounting/Finance, Revenue, Consumer Products & Retail Industry November 29, 2000 Deferral of Collateral Charges Policy The following sample outlines a set of policies and procedures for ensuring that accounting for deferring and amortizing the costs of promotional materials is in compliance with management's objectives. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Financial Services Industry, Credit & Collections March 7, 2005 Delegated Approval Authorization Policy This policy provides an example of how to communicate signature requirements necessary for daily business transactions in a company. This policy indicates to whom delegations have been assigned and applicable dollar limits. It covers topics such as types of authorization, temporary delegations, and organizational changes. CONTENT AREA: Policies & Procedures TOPICS: Accounting Organizations, Accounting/Finance, Expense Reporting, Purchasing & Accounts Payable October 24, 2005 Delegation of Authority Policy This sample outlines a set of policies and procedures that define the limits of authority designated to specified positions of responsibility within a company, and to establish the types and maximum amount of obligations that may be approved by individuals. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Real Estate Industry July 31, 2006 Disclosing and Requesting Only the Minimum Amount of PHI Necessary This sample contains procedures to ensure that the appropriate steps are taken to disclose only the minimum amount of protected health information necessary to accomplish the particular use or disclosure, as required under applicable laws and regulations. CONTENT AREA: Policies & Procedures TOPICS: Privacy, Healthcare & Pharmaceuticals Industry May 29, 2006 Disclosing PHI as Required by Law This sample outlines a set of policies and procedures to give guidance and ensure compliance with all relevant laws and regulations (e.g. HIPAA) when using or disclosing protected health information (PHI). A covered entity may use or disclose PHI to the extent that such use or disclosure is required by law and the use or disclosure complies with and is limited to the relevant requirements of such law. CONTENT AREA: Policies & Procedures TOPICS: Privacy, Healthcare & Pharmaceuticals Industry May 15, 2006 Disclosing PHI for Health Oversight Purposes This sample outlines a set of policies and procedures regarding covered entities obtaining authorization to use or disclose protected health information (PHI) for health oversight purposes authorized by law (e.g. HIPAA), including audits; civil, administrative, or criminal investigations; inspections; licensure or disciplinary actions; civil, administrative, or criminal proceedings; or other oversight activities. CONTENT AREA: Policies & Procedures TOPICS: Privacy, Healthcare & Pharmaceuticals Industry December 11, 2006 Disclosing PHI for Law Enforcement Purposes This sample outlines a set of policies and procedures governing the disclosure of protected health information (PHI) for law enforcement purposes to a law enforcement official. PHI may be disclosed for law enforcement purposes without the written consent or authorization of the individual, or the opportunity for the individual to agree or object. CONTENT AREA: Policies & Procedures TOPICS: Healthcare & Pharmaceuticals Industry March 19, 2007 Disclosing PHI for Public Health Purposes This sample outlines a set of policies and procedures to provide guidance and to ensure full compliance with all applicable laws (e.g. HIPAA) related to the use and disclosure of protected health information for public health release purposes. Covered entities are permitted to disclose protected health information to public health authorities for a full range of public health activities. CONTENT AREA: Policies & Procedures TOPICS: Healthcare & Pharmaceuticals Industry, Laws & Regulations, Privacy January 21, 2008 Disclosing PHI to Avert Serious Threat to Health
and Safety Covered entities are permitted, consistent with applicable law and standards of ethical conduct, to disclose protected health information based on a good faith belief that the disclosure is necessary to prevent or lessen a serious and imminent threat to the health or safety of a person or the public. This policy provides guidance to ensure full compliance with all laws when using or disclosing protected health information to prevent or lessen a threat to the health or safety of a person or the public. CONTENT AREA: Policies & Procedures TOPICS: Healthcare & Pharmaceuticals Industry, Privacy June 12, 2006 Disclosure of PHI in Facility Directories This sample outlines a set of policies and procedures to give guidance and ensure compliance with all relevant laws and regulations when disclosing protected health information (PHI) in company directories. Health facilities maintain a patient directory for obtaining information regarding patients. Since this directory may sometimes contain personal information, it should be maintained with the utmost security and regard for patient confidentiality. CONTENT AREA: Policies & Procedures TOPICS: Privacy, Healthcare & Pharmaceuticals Industry March 9, 2009 Do Not Call Registry Policy The purpose of this statement of policy is to ensure that a “do not call” list will be maintained and consumers on that list will not be contacted by outbound telemarketing representatives. Also, to ensure that nothing is done to impair the brand and image of the organization. CONTENT AREA: Policies & Procedures TOPICS: Communications Industry, Technology, IT Audit, IT Controls, IT Strategy, Telecommunications, Internal Audit, Self-Assessment, Compliance, Internal Controls, GRC August 20, 2004 Document Access Controls For Analyses and Notes to the Financial Statements Policy This policy documents the controls and procedures designed to ensure limited access to, and control of financial reporting documents used for the preparation and updating of quarterly and annual public filings with the US Securities and Exchange Commission. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Security, Access Control Systems & Methodology, Financial Reporting September 27, 2001 Dress Policy The following is a sample policy for appropriate attire in the workplace. The goal is to portray a business-like image of our people, while allowing you to work in a more comfortable, less formal atmosphere in the office environment. CONTENT AREA: Policies & Procedures TOPICS: Human Resources June 10, 2004 Duplicate Deductions Policy This sample outlines a set of policies and procedures for identifying and correcting duplicate deductions and/or rebate payments in a retail environment. All duplicate trade and non-trade deductions are to be investigated according to the procedures below. CONTENT AREA: Policies & Procedures TOPICS: Accounts Receivable, Revenue, Consumer Products & Retail Industry May 14, 2004 Early Identification Of New Disclosure Items For SEC Reporting Policy This policy is intended to facilitate the early detection and disclosure of reportable items to the SEC and to improve the efficiency and effectiveness of compliance efforts. The policy applies to all corporate and subsidiary locations, with particular emphasis on parties responsible for financial reporting and disclosure of related events. CONTENT AREA: Policies & Procedures TOPICS: Laws & Regulations, Sarbanes-Oxley Act, Financial Reporting May 8, 2003 Email Policy This sample policy defines the conditions under which company email systems may be used for communication. The company email system is company property and is intended for company business. Staff and contractors who violate any aspect of this policy will be subject to disciplinary action up to and including dismissal. CONTENT AREA: Policies & Procedures TOPICS: Fraud, Technology, Intellectual Property, Internal Controls, Privacy February 14, 2005 Email Policy (Sample 2) The following sample outlines a set of policies and procedures for the use of company email systems. The purpose of this policy is to define rules for the protection of company confidential information distributed by email and to document the acceptable and unacceptable use of email. CONTENT AREA: Policies & Procedures TOPICS: Technology, Security, Fraud, IT Controls, Telecommunications, Communications Industry August 15, 2002 Emergency Policies and Procedures Manual This is a sample of emergency policies and procedures for a business office. It includes procedures for safety teams, fire prevention/drills, disabled assistance, earthquakes, power outages, workplace violence and bomb threats. CONTENT AREA: Policies & Procedures TOPICS: Business Continuity Management, Security August 31, 2009 Employee Termination Policy The following policy outlines steps related to the employment termination process. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Payroll, Access Control Systems & Methodology, Compliance, Fraud, GRC October 31, 2000 Employment of Related Persons Policy This sample outlines a set of policies and procedures for employment of related persons. The company will not employ individuals whose employment is aligned in such a way that the reporting relationship may accompany favoritism or charges of favoritism that might arise when a employee is responsible for employment decisions that affect a relative or household member. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Internal Controls, Best Practices January 15, 2007 Employment: Conflicts of Interest Policy The purpose of this policy is to communicate a company’s position on what matters could constitute a conflict of interest to employees, and to establish a protocol for disclosing and dealing with such conflicts of interest. Many conflicts of interest may not be obvious to an employee. The policy clarifies the employer’s perspective on what constitutes a conflict of interest and what the consequences may be if the employee if found to be in a conflict of interest. CONTENT AREA: Policies & Procedures TOPICS: Ethics, Human Resources January 29, 2007 Employment: Dispute Resolution Policy The purpose of this policy is to provide an effective problem-solving and dispute resolution process which every employee can utilize without concern for reprisal or recrimination. Employees need and deserve a process through which they can air grievances, complaints, etc. Informal resolution of disputes is the preferred method of dealing with issues. In unionized organizations the grievance procedure is usually one of the first clauses of a Collective Agreement to be negotiated. CONTENT AREA: Policies & Procedures TOPICS: Human Resources February 12, 2007 Employment: Workplace Violence Policy The purpose of this policy is to establish procedures to minimize and/or prevent violence and unacceptable behavior in the workplace and to foster the safety and security of company employees, customers, and visitors to our work sites. CONTENT AREA: Policies & Procedures TOPICS: Human Resources May 25, 2009 Encryption Key Management Policy The following sample outlines the procedures taken to create, rotate, and purge encryption keys used for securing credit card data within software applications. CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Controls, IT Strategy, Security, Access Control Systems & Methodology, Network & Internet Security, Security Management Practices December 24, 2007 End User Computing (EUC) Tools Policy This sample outlines a set of policies and procedures for dealing with the security and use of end-user computing (EUC) tools such as spreadsheets, databases and report writers. CONTENT AREA: Policies & Procedures TOPICS: Technology, Software, Security, Application Development Security July 13, 2009 Energy Conservation Policy The purpose of this policy is to ensure, encourage and enable the reduction of energy use by the company and its customers. The corresponding overview document provides suggested energy conservation methods related to heating and cooling, lighting, and equipment and appliances. CONTENT AREA: Policies & Procedures TOPICS: Internal Audit, Risk Management & Assessment, Self-Assessment, Best Practices, GRC November 17, 2008 Enterprise Assessment and Monitoring Procedures The purpose of this document is to develop a consistent process for scheduling and managing IT security assessment processes. The general steps outlined provide a process for conducting various types of assessments, as well as guidelines for monitoring of security compliance within the computer system and network environments. CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Controls, IT Strategy, Internal Audit, Risk Management & Assessment, Security, Security Architecture & Models, Security Management Practices, GRC October 20, 2008 Enterprise Information Security Policy This document establishes the basis of information security policies, related documents that establish criteria for access to, through, or from an organization’s communication networks. This policy is intended to establish the information security criteria, means, methods, and measures to protect the confidentiality, integrity, and availability of information assets and communication networks. CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Audit, IT Controls, IT Infrastructure, IT Strategy, Security, Security Management Practices June 1, 2009 Environmental Protection Policy This policy focuses on ensuring all controlled and identified materials used in operations are properly managed to comply with laws and regulations and to minimize harmful effects on the environment. CONTENT AREA: Policies & Procedures TOPICS: Risk Management & Assessment, Compliance, Ethics, Internal Controls, Laws & Regulations, GRC October 24, 2002 Equal Employment Opportunity Policy (Sample 1) This sample outlines a set of policies and procedures to document company's equal employment policy. Equal employment opportunity will be extended to all persons in all aspects of the employer-employee relationship, including recruitment, hiring, upgrading, training, promotion, transfer, discipline, layoff, recall and termination. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Human Resources October 31, 2000 Equal Employment Opportunity Policy (Sample 2) This sample outlines a set of policies and procedures for Equal Employment Opportunity. The policy affirms equal opportunity for all employees and applicants for employment in accordance with all applicable laws, directives and regulations of federal, state and local governing bodies or agencies. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Internal Controls, Best Practices May 2, 2005 Exceptions and Non-Conformance Policy This sample outlines a set of policies and procedures governing action to be taken when special circumstances prevent compliance with an established policy, procedure, standard, or guideline, or a federal or state regulation. This policy addresses how exceptions and non-conformance to existing Information Security Services policies, procedures, standards, and guidelines are handled. CONTENT AREA: Policies & Procedures TOPICS: Technology, Risk Management & Assessment, IT Controls, IT Infrastructure, GRC February 27, 2006 Expense Advances and Expense Allowances Policy This sample outlines a set of policies and procedures for dealing with expense advances and expense allowances. The purpose of this policy is to provide guidance to management and employees in situations where a large expense must be undertaken on a cash or cheque basis. CONTENT AREA: Policies & Procedures TOPICS: Expense Reporting December 18, 2000 Expense Recognition Policy This sample outlines a set of policies and procedures for expense recognition. This policy establishes the standards and procedures to ensure that accounting for expense recognition is in compliance with management's objectives. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Budgeting, Expense Reporting May 11, 2009 External Complaints Management and Dispute Resolution Policy This policy is based on the ISO Standards for handling complaints, with some sections on negotiation, mediation and arbitration resolution techniques that are used before litigation. The author of this policy asserts that complaints management is an integral part of Enterprise Risk Management. CONTENT AREA: Policies & Procedures TOPICS: Corporate Governance, Financial Services Industry, Document Retention, Ethics, GRC October 31, 2000 Family Medical Leave Policy This sample outlines a set of policies and procedures for Family Medical Leave. The company grants family and medical leaves of absence in order to support and promote a healthier balance between work and family responsibilities, in accordance with the U.S. Family and Medical Leave Act of 1993. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Internal Controls, Best Practices September 5, 2005 Finance End User Computing Policy This sample outlines a set of policies and procedures governing the accuracy and reliability of spreadsheets and other similar applications used to produce or support critical financial information, and to mitigate the risk of financial reporting errors caused by end-user computing errors. CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Controls, Accounting/Finance December 18, 2000 Financial Close Schedule Policy This sample outlines a set of policies and procedures for financial close schedule. This policy establishes the standards for the closing cycle in compliance with management's objectives, so that the close cycle will facilitate the production of timely and accurate information. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Financial Reporting, Close the Books March 25, 2004 Financial Reporting Package Policy This sample outlines a set of policies and procedures to provide a consistent format for reporting required financial information for management and statutory reporting requirements. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Financial Reporting June 19, 2006 Financial Spreadsheet Controls Policy This policy outlines the roles and responsibilities of the IT department as well as the users and developers of spreadsheets and financially significant desktop tools (including Access, Crystal Reports, and Queries) to meet SOX requirements for control over financial reporting. CONTENT AREA: Policies & Procedures TOPICS: Technology, Risk Management & Assessment, Financial Reporting, IT Controls, Software Tools, GRC January 14, 2008 Financial Spreadsheet Controls Policy (财务电子数据表控制政策) 此政策不但适用于财务意义重大的由用户开发或维护的微软Excel电子数据表，亦适用于各类桌面工具，例如Access数据库、Crystal报告(Crystal Reports)、Queries及公司所确认的其它财务意义重大的桌面工具。这些工具在此文件中将统称为 “终端用户计算机工具” (简称“EUC”)。 CONTENT AREA: Policies & Procedures TOPICS: Technology, Risk Management & Assessment, Financial Reporting, IT Controls, Software Tools, China, GRC October 31, 2000 Firearms, Weapons, and Explosives Policy This sample outlines a set of policies and procedures for Firearms, Weapons, and Explosives. To maintain a safe working environment for all employees and affiliates, the possession of firearms, weapons, and explosives is prohibited. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Internal Controls, Best Practices November 10, 2008 Firewall Administration Policy The purpose of this document is to establish procedures and requirements to ensure the appropriate protection and continuous operation of a company’s firewall infrastructure. Given the sensitive roles firewalls play in a network infrastructure, the manner in which they are administered and maintained is critical to business operations. CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Audit, IT Controls, IT Infrastructure, Security, Network & Internet Security, Security Management Practices November 29, 2000 Fixed Assets Policy This sample outlines a set of policies and procedures for fixed assets. This policy establishes the standards and procedures for ensuring that company accounts for capital assets and depreciation are in compliance with management's objectives and generally accepted F&A principles (GAAP). CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Fixed Assets, Internal Controls July 2, 2007 Fixed Assets Policy and Procedures This sample outlines a set of policies and procedures for establishing the standards and procedures for ensuring that Company accounts for capital assets and depreciation are in compliance with management’s objectives and generally accepted accounting principles. CONTENT AREA: Policies & Procedures TOPICS: Fixed Assets, Asset Management January 6, 2001 Fixed Assets Policy (Sample 2) This sample outlines a set of policies and procedures for fixed assets. This policy establishes the standards and procedures to ensure that accounting for capital assets and depreciation is in compliance with management's objectives. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Fixed Assets, Internal Controls October 31, 2000 Foreign Corrupt Practices Act and Related Business Practices Policy This sample outlines a set of policies and procedures for dealing with the Foreign Corrupt Practices Act (FCPA) and related business practices. It is the company's policy to comply with FCPA in every aspect. Each officer, manager, and employee of the company has the responsibility for compliance with the FCPA within their area of authority. CONTENT AREA: Policies & Procedures TOPICS: Cross Border & Non-US Issues, Ethics, Fraud, Internal Controls, Laws & Regulations, Risk Management & Assessment, GRC November 29, 2000 Foreign Exchange Management Policy This sample outlines a set of policies and procedures for foreign exchange management. While maintaining foreign exchange transaction costs within budget targets, it is company policy to: minimize foreign exchange losses due to balance sheet exposures; and minimize the risk that earnings will be adversely impacted by currency movement. CONTENT AREA: Policies & Procedures TOPICS: Cross Border & Non-US Issues, Accounting/Finance, Investments & Foreign Exchange January 24, 2005 Fraud Policy This policy describes a broad range of actions that constitute fraud and that must be reported. The conditions of this policy apply to any irregularity, or suspected irregularity, involving not only employees but also shareholders, vendors and outside agencies. This policy addresses investigation responsibility, confidentiality, and reporting procedure. CONTENT AREA: Policies & Procedures TOPICS: Fraud, Sarbanes-Oxley Act, Corporate Governance, Ethics, Audit Committee & Board, GRC February 20, 2002 Fraud Response Policy This sample fraud response policy outlines the company's principles with respect to maintaining a fraud free environment, details procedures for employees to report suspected fraud and describes actions to be taken by the company. CONTENT AREA: Policies & Procedures TOPICS: Ethics, Fraud, Internal Audit September 26, 2005 General Ledger Account Reconciliations Policy This sample policy outlines a set of policies and procedures to reconcile the significant accounts contained in the general ledges of a Company and its subsidiaries to assure their accuracy. This document specifically discusses topics such as responsibility for this process, reconciliation completion and review steps, and disposition of unreconciled items. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Financial Reporting April 13, 2009 General Password Policy The following sample outlines a policy for ensuring secure use of network passwords. This policy provides guidance regarding initial password setup, complexity, sharing, storage, and many other topics. CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Audit, IT Controls, Security, Access Control Systems & Methodology, Network & Internet Security, Security Management Practices October 6, 2008 Governance in Not-for-Profit Organizations Policy This policy provides additional policy guidance for not-for-profit organizations in the areas of mandate, roles of volunteer boards and executive directors, special board committees and their roles, and volunteer principles. The scope in this policy applies to the Board of Directors, the executive director, and all other employees and volunteers. CONTENT AREA: Policies & Procedures TOPICS: Corporate Governance, Audit Committee & Board, Canada, Nonprofit Industry, Government, Compliance, GRC October 24, 2002 Grievance Procedures This sample outlines a set of grievance procedures. The company will make efforts to settle employee grievances promptly and in a fair manner. If a satisfactory resolution is not obtained at the first step, the employee may request further review at a higher step. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Human Resources October 17, 2005 Harassment and Discrimination Policy (Non-US) The purpose of this document is to increase all employees’ understanding of policies regarding discrimination and harassment in the workplace. This sample is based on the procedures and legislation applicable in Australia, but is generally applicable to many other non-US countries. CONTENT AREA: Policies & Procedures TOPICS: Cross Border & Non-US Issues, Human Resources, Australia October 31, 2000 Harassment Policy This sample outlines a set of policies and procedures for harassment. The company will not tolerate conduct by any employee that harasses, disrupts or interferes with anther's work performance or creates an intimidating, offensive or hostile environment. The company will take appropriate measures in response to any incident that is reported. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Internal Controls, Best Practices August 15, 2005 HIPAA PHI Policies and Procedures This sample outlines a set of policies and procedures governing the handling of Protected Health Information (PHI) in compliance with HIPAA security provisions. This policy must be followed when performing services for a client that is a Covered Entity or a Business Associate of a Covered Entity. CONTENT AREA: Policies & Procedures TOPICS: Security, Privacy, Laws & Regulations, Healthcare & Pharmaceuticals Industry October 31, 2000 Immigration Policy (United States) This sample outlines a set of policies and procedures for immigration. To comply with the requirements of all applicable immigration laws the company will not knowingly hire or continue to employ undocumented persons who are not authorized to work in the United States. CONTENT AREA: Policies & Procedures TOPICS: Cross Border & Non-US Issues, Human Resources, Internal Controls November 21, 2000 Independent Contractor Policy This sample outlines a set of policies and procedures for hiring and paying independent contractors, including the definition of an independent contractor. CONTENT AREA: Policies & Procedures TOPICS: Outsourcing/Co-sourcing/Shared Services, Compensation & Benefits, Human Resources, Purchasing & Accounts Payable October 31, 2000 Individuals with Disabilities Policy This sample outlines a set of policies and procedures for employing individuals with disabilities in accordance with the provisions of the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990. CONTENT AREA: Policies & Procedures TOPICS: Human Resources October 31, 2000 Industrial Leave of Absence Policy This sample outlines a set of policies and procedures for and industrial leave of absence, in accordance with all U.S. state and federal regulations pertaining to Workers' Compensation. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Internal Controls, Best Practices November 15, 2004 Information Security Overview Policy This sample provides an overview of Information Security Services (ISS) policies, procedures, standards, and guidelines. These policies are an important aspect of information security and are written to protect user accounts, corporate data, and intellectual property owned by a company. CONTENT AREA: Policies & Procedures TOPICS: Security, Technology, IT Infrastructure, Security Management Practices October 31, 2000 Information Security Policy This Information Security Policy contains policies and practices that govern the planning, organization and control of information security, reprinted with permission from Adecco SA. Information, documents, systems, networks, and applications are vital information assets that need to be protected as described here. CONTENT AREA: Policies & Procedures TOPICS: Technology, Intellectual Property, Internal Controls, Security, IT Audit, Security Management Practices December 14, 2000 Information Technology Security Policy Improper access to or the destruction of corporate IT resources has serious consequences. This policy helps ensure that corporate IT resources are appropriately protected from destruction, alteration or unauthorized access, and that these protections are accomplished in a manner consistent with the business and work flow requirements of the company. CONTENT AREA: Policies & Procedures TOPICS: Technology, Intellectual Property, Internal Controls, Security, Internet/Intranet, IT Audit, Security Management Practices May 7, 2007 Information Technology: Role-Based User Management The purpose of this policy is to ensure that there are controls in place to detect errors by limiting opportunities for employee fraud or theft, to increase the probability of detection when fraud or misappropriation of assets is attempted, and to safeguard company computers and networks against inadvertent exposure to external threats. CONTENT AREA: Policies & Procedures TOPICS: Technology, Security, Access Control Systems & Methodology, Security Architecture & Models, Segregation of Duties August 1, 2005 Injury and Illness Prevention Policy The following sample outlines a set of policies and procedures for protecting the safety and health of the employees at a Company. Although these procedures are generally applicable worldwide, some items refer specifically to U.S regulations. CONTENT AREA: Policies & Procedures TOPICS: Security, Physical Security, Human Resources October 31, 2000 Insider Trading Policy This sample outlines a set of policies and procedures for insider trading. All insider trading transactions must comply with these procedures in order to comply with securities laws as defined by the Security Exchange Commission. CONTENT AREA: Policies & Procedures TOPICS: Ethics, Fraud, Cash & Treasury, Financial Reporting, Internal Controls, Best Practices November 8, 2004 Instant Messaging Policy This sample outlines a set of policies and procedures for the use of Instant Messaging, and are designed to protect Company X from technology abuse or misconduct. Inappropriate use of IM exposes Company X to risks including virus attacks, compromise of network systems and services, and potential legal issues. CONTENT AREA: Policies & Procedures TOPICS: Technology, Security, Internet/Intranet, IT Infrastructure, Security Management Practices November 28, 2005 Insurance Verification (Healthcare) Policy This sample policy outlines a set of policies and procedures to ensure patient benefits are verified prior to or immediately following an admission or outpatient procedure. This document discusses topics such as insurance verification, insurance authorization for planned procedure, and uninsured patients. CONTENT AREA: Policies & Procedures TOPICS: Internal Audit, Accounts Receivable, Healthcare & Pharmaceuticals Industry, Internal Audit Administration, Audit Testing April 14, 2004 Intangibles Policy This sample outlines a set of policies and procedures to provide a standardized means of identifying and accounting for the acquisition of intangibles and their amortization while utilized by the U.S. offices and subsidiaries of Company X, for transactions in excess of $1,000 U.S. dollars. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Financial Reporting November 29, 2000 Inter-company Accounting/Reporting Policy This policy establishes the standards and procedures for ensuring that the company accounts for inter-company charges in compliance with management's objectives and generally accepted accounting principles ("GAAP"). The purpose of inter-company accounting is to allocate assets, liabilities, revenues, and expenses to the appropriate legal entity in relation to the economic benefits and obligations associated with the operational activity incurred. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Financial Reporting, Internal Controls April 8, 2004 Inter-Company Accounting/Reporting Policy
Sample 2 The purpose of inter-company accounting is to allocate assets, liabilities, revenues, and expenses to the appropriate legal entity in relation to the economic benefits and obligations associated with the operational activity incurred. Accounting for inter-company transactions requires constant attention and reconciliation to prevent the loss of time and resources. This policy is designed to ensure that inter-company transactions are processed correctly at the time the transaction occurs. CONTENT AREA: Policies & Procedures TOPICS: Fraud, Internal Controls, Accounting/Finance, Expense Reporting, Materials Management & Inventory, Purchasing & Accounts Payable July 18, 2005 Internal Company Knowledge Sharing Policy This sample outlines a set of policies and procedures governing knowledge sharing within a company, using a Knowledge Management (KM) strategy that ties the efforts and information created and used by the various product, industry, and process groups into one cohesive platform for knowledge sharing. CONTENT AREA: Policies & Procedures TOPICS: Knowledge Management, Human Resources August 17, 2009 Internal Disclosure Certification Policy (Sample 2) The purpose of this policy is to document an organization’s internal disclosure certification process. These steps are designed to assist executive management responsible for signing external disclosure certifications related to the company’s internal controls over financial reporting. CONTENT AREA: Policies & Procedures TOPICS: Financial Reporting, Corporate Governance, Audit Committee & Board, Sarbanes-Oxley Act, Reporting/Disclosure, Internal Controls, GRC October 11, 2004 Internal Disclosure Certification Process Policy This sample outlines policies and procedures to be used to ensure the fair presentation and disclosure of financial results, and is designed to ensure comfort to those Company X executives responsible for signing the external disclosure certification submitted to the SEC in accordance with SEC rules and regulations as required by the Sarbanes-Oxley Act of 2002. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Sarbanes-Oxley Act, Audit Committee & Board, Financial Reporting, Reporting/Disclosure, Section 302 - Executive Certifications, Section 404 - Internal Control Reporting March 14, 2005 Internal Lab Security Policy The purpose of this policy is to ensure that company confidential information and technologies are not compromised. This policy also establishes requirements for internal labs so that production services and other company interests are protected from lab activities. CONTENT AREA: Policies & Procedures TOPICS: Security, Security Management Practices November 1, 2000 Internal Transfer/Job Posting Policy This sample outlines a set of policies and procedures for an internal transfer or job posting, to foster a workplace where qualified employees are encouraged to seek various career opportunities, gain valuable work experience, enhance their competencies and increase job satisfaction. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Best Practices, Internal Controls May 15, 2003 Internet Usage Policy This sample policy defines the conditions under which an employee, contractor, vendor or other person may access and use the Internet via a company’s private network, in order to prevent the occurrence of inappropriate, unethical, or unlawful behavior by any users. CONTENT AREA: Policies & Procedures TOPICS: Intellectual Property, Technology, Internal Audit, Privacy, Security, Fraud, Internet/Intranet, Telecommunications, Network & Internet Security, Communications Industry November 1, 2000 Intranet and Internet Security Policy This is a generic policy that provides rules and guidelines for Internet and intranet security within a company, and is intended as a sample for other companies who are in the process of creating or re-evaluating their policy. The policy applies to all permanent full-time and part-time employees, contract workers, temporary agency workers, business partners and vendors who access the Internet through the company's computing or networking resources. CONTENT AREA: Policies & Procedures TOPICS: Technology, Internal Controls, Security, Internet/Intranet, IT Audit, Security Management Practices, Telecommunications, Network & Internet Security, Communications Industry May 15, 2003 Intranet and Internet Security Policy (Sample 2) This document formally defines an official policy regarding Intranet and Internet security in response to potential risks. This policy and its strict enforcement is an important and necessary part of the overall security strategy for properly securing the data maintained in and transmitted by company computing systems and telecommunications networks. CONTENT AREA: Policies & Procedures TOPICS: Technology, Internal Audit, Internal Controls, Security, Internet/Intranet, IT Audit, Security Management Practices, Telecommunications, Network & Internet Security, Communications Industry November 30, 2000 Inventory Cycle Count Policy This sample outlines a set of policies and procedures for perpetual cycle counting of all raw material and finished goods inventory, and to provide documentation for the purpose of meeting requirements for audit and financial accountability. CONTENT AREA: Policies & Procedures TOPICS: Materials Management & Inventory, Accounting/Finance, Internal Audit April 21, 2004 Inventory Policy This policy provides guidelines and sets forth the appropriate accounting policies to prevent losses or shortages, and to ensure that all inventory items including raw materials/parts, work in progress, and finished goods and consigned inventory, are properly controlled and costed. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Materials Management & Inventory November 29, 2000 Inventory Valuation Policy This sample outlines a set of policies and procedures for inventory valuation to prevent losses or shortages, and to establish guidelines and set forth the appropriate accounting policies to ensure that inventory is properly controlled and costed. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Materials Management & Inventory, Supply Chain November 1, 2000 Investments Policy This sample outlines a set of policies and procedures setting forth the appropriate guidelines for investing the surplus cash of ABC Company, Inc. CONTENT AREA: Policies & Procedures TOPICS: Cash & Treasury, Investments & Foreign Exchange, Internal Controls June 18, 2004 Invoice Deductions Policy The following sample outlines a set of policies and procedures for dealing with invoice deductions in a retail environment. CONTENT AREA: Policies & Procedures TOPICS: Accounts Receivable, Sales Process & Marketing, Revenue, Consumer Products & Retail Industry January 22, 2007 Invoicing Policy This sample outlines a set of policies and procedures for invoicing customers and issuing invoice corrections. CONTENT AREA: Policies & Procedures TOPICS: Revenue August 8, 2005 ISO 9000 Certification Policy The following sample provides an outline of the policies and procedures that an organization must undertake in order to achieve ISO 9000 certification. CONTENT AREA: Policies & Procedures TOPICS: Compliance, Cross Border & Non-US Issues, Internal Controls, GRC November 9, 2009 IT Automated Controls Policy The document outlines a set of policies and procedures for automated controls. This policy defines the internal control testing processes and the testing frequency of these controls at a company. CONTENT AREA: Policies & Procedures TOPICS: Materials Management & Inventory, IT Audit, IT Controls, Process-Level Control August 28, 2006 IT Change Management Policy The objective of this document is to provide policy and procedure guidance for implementation of change management within the company’s network/infrastructure. CONTENT AREA: Policies & Procedures TOPICS: IT Infrastructure, Technology, Change Management August 31, 2006 IT Data Management Policy This sample outlines policies and procedures for data management (back-up and recovery). CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Infrastructure November 23, 2009 IT Network Access Policy This policy is aimed at establishing guidelines for granting, modifying, and disabling network user access. It also covers guidelines for account access and the creation, termination, and modification of accounts for permanent and temporary employees or third party personnel. CONTENT AREA: Policies & Procedures TOPICS: Business Continuity Management, Technology, IT Controls, Access Control Systems & Methodology, Network & Internet Security, Privacy November 16, 2009 IT System Access & Re-Certification Policy This policy establishes the standards and procedures for maintaining proper system access security at a company. It addresses user access rights, responsibilities of process owners, changes and deletions of employees, and the annual review of access and segregation of duties. CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Controls, Security, Access Control Systems & Methodology, Segregation of Duties November 1, 2000 Jury Duty Policy The following sample outlines a set of policies and procedures for jury duty. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Internal Controls, Best Practices May 1, 2006 Management Reporting - Purchasing Policy This sample outlines a set of policies and procedures that address reporting and analysis related to the Purchasing Cycle for purposes of better managing the business. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Purchasing & Accounts Payable March 27, 2006 Management Reporting (Revenue) Policy This policy addresses the regular reporting and analysis requirements relating to the revenue cycle that must to be produced and reviewed to control and manage the organization. CONTENT AREA: Policies & Procedures TOPICS: Financial Reporting, Revenue November 21, 2005 Manual General Ledger Journal Entries Policy This sample policy ensures all manual journal entries to the Company’s general ledgers are properly prepared, supported by adequate documentation, reviewed, approved and recorded and that journal records are maintained in accordance with audit requirements. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Financial Reporting November 1, 2000 Military Leave of Absence Policy The following sample outlines a set of policies and procedures for military leave of absence. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Internal Controls, Best Practices July 25, 2005 Model Management Control Policy This sample policy outlines the roles and responsibilities of management, internal audit, and the audit committee related to controls over an organization’s processes. This policy was derived from The IIA Quality Assurance Manual, Fourth Edition. CONTENT AREA: Policies & Procedures TOPICS: Corporate Governance, Internal Audit, Internal Controls, Audit Committee & Board, Internal Audit Administration, GRC November 29, 2000 Monthly Accruals Policy The following sample outlines a set of policies and procedures for monthly accruals. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Expense Reporting, Purchasing & Accounts Payable April 18, 2005 Network Security Policy The purpose of this security policy is to protect user accounts, corporate data, and intellectual property owned by an organization. CONTENT AREA: Policies & Procedures TOPICS: Technology, Security, IT Infrastructure, Operations Security, Physical Security, Network & Internet Security October 17, 2002 New Hire Paperwork - Pay Data Policy The following sample outlines a set of policies and procedures for new hire paperwork - pay data. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Human Resources October 17, 2002 New Hire Paperwork Policy The following sample outlines a set of policies and procedures for new hire paperwork. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Human Resources November 5, 2007 Oracle eBusiness Suite Policy This sample outlines a set of policies and procedures for controlling access to and use of the Oracle eBusiness Suite and database. This includes user access management, change control, problem, incident, and patch management, as well as backup and recovery. CONTENT AREA: Policies & Procedures TOPICS: Technology, E-Business, Software, Security February 5, 2007 Order Receipt and Fulfillment Policy This sample outlines guidelines for receiving and entering customer orders to ensure the timely and accurate fulfillment of those orders CONTENT AREA: Policies & Procedures TOPICS: Customer Fulfillment & Support August 6, 2004 Overall Financial Reporting Document and Disclosure Controls Policy This policy documents the overall controls and procedures designed to ensure the quality and accuracy of disclosures made in quarterly and annual public filings with the US Securities and Exchange Commission. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Financial Reporting February 26, 2004 Overall Requirements for Information Security Policies The following sample provides an outline for the creation of a set of policies and procedures for the overall security of information and a framework for subsequent specific policies. CONTENT AREA: Policies & Procedures TOPICS: Internal Audit, Security, Security Management Practices February 13, 2006 Overdue Accounts and Bad Debts Policy This sample outlines a set of policies and procedures for dealing with overdue accounts and bad debts. CONTENT AREA: Policies & Procedures TOPICS: Credit & Collections, Accounts Receivable, Sales Process & Marketing November 1, 2000 Overtime Policy The following sample outlines a set of policies and procedures for overtime.. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Payroll, Best Practices November 1, 2000 Paid Time Off Policy The following sample outlines a set of policies and procedures for paid time off including vacation, holiday and other types of approved leave. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Payroll, Internal Controls, Best Practices November 1, 2000 Paid Time Off & Extended Illness Benefit Policy The following sample outlines a set of policies and procedures for Paid Time Off & Extended Illness Benefit CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Payroll, Internal Controls, Best Practices December 10, 2007 Patient Admission Policy This sample outlines a set of policies and procedures for providing a consistent, standardized, and proficient method for the admission of patients, and applies to standards and/or requirements prior to, or immediately following, admission of patients for in-patient treatment. CONTENT AREA: Policies & Procedures TOPICS: Healthcare & Pharmaceuticals Industry November 29, 2000 Payables and Accrued Liabilities Policy The following sample outlines a set of policies and procedures for payables and accrued liabilities. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Purchasing & Accounts Payable November 1, 2000 Payroll Policy The following sample outlines a set of policies and procedures for payroll. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Payroll, Internal Controls April 28, 2004 Payroll Policy (Sample 2) The following sample outlines a set of policies and procedures for the Payroll function. CONTENT AREA: Policies & Procedures TOPICS: Compensation & Benefits, Human Resources, Payroll November 1, 2000 Personal Leave of Absence Policy The following sample outlines a set of policies and procedures for personal leave of absence. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Internal Controls, Best Practices November 1, 2000 Personal Property Policy The following is a sample policy statement for personal property. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Internal Controls, Best Practices November 1, 2000 Personnel Records Policy The following sample outlines a set of policies and procedures for company Personnel Records. CONTENT AREA: Policies & Procedures TOPICS: Best Practices, Human Resources November 1, 2000 Petty Cash Policy The following sample outlines a set of policies and procedures for petty cash. CONTENT AREA: Policies & Procedures TOPICS: Cash & Treasury, Expense Reporting, Internal Controls September 19, 2005 Physical Inventory Policy This sample policy outlines a set of policies and procedures to ensure that one un-audited semi-annual and one audited annual physical inventory should be taken of raw materials, work in process, and finished goods. This document specifically discusses topics such as the annual and periodic physical inventory process, off premise inventories, inventory ownership, and reconciliation of physical and perpetual records. CONTENT AREA: Policies & Procedures TOPICS: Internal Audit, Internal Audit Administration, Materials Management & Inventory, Accounting/Finance May 22, 2006 Point of Sale Revenues Policy The purpose of this policy is to minimize risk to the company, and provide guidance to point of sale employees. CONTENT AREA: Policies & Procedures TOPICS: Cash & Treasury, Sales Process & Marketing, Consumer Products & Retail Industry October 25, 2004 Policies and Procedures For Preparing Analyses And Notes To Financial Statements The following sample outlines policies and procedures to be used to manage financial reporting information to ensure accurate disclosure in the financial statements. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Security, Financial Reporting September 15, 2005 Policies & Procedures - Other Resources Links to sample audit policies and procedures on the internet CONTENT AREA: Policies & Procedures TOPICS: Internal Audit, Internal Controls May 6, 2004 Policies & Procedures: Internet and Email Acceptable Use Policy The following sample outlines a set of policies and procedures that provides rules and guidelines for Internet and email use within a company. It is intended as a sample for other companies who are in the process of creating or re-evaluating their policy. CONTENT AREA: Policies & Procedures TOPICS: Technology, Internal Controls, Internet/Intranet, IT Audit November 29, 2000 Policy and Practice Development Policy The following sample outlines a set of policies and procedures for Policy and Practice Development. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Human Resources, Internal Controls November 1, 2000 Policy Development Policy The following sample outlines a set of policies and procedures for policy development. CONTENT AREA: Policies & Procedures TOPICS: Internal Audit, Internal Controls, Best Practices November 29, 2000 Policy Development Policy (Sample 2) The following sample outlines a set of policies and procedures for policy development. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Internal Controls, Internal Audit Administration November 7, 2005 Portable Computing Device Security Policy This sample outlines a set of policies and procedures governing the use of portable computing devices and their connection to accompany network. CONTENT AREA: Policies & Procedures TOPICS: Technology, Security, Wireless, Network & Internet Security, Physical Security November 1, 2000 Possession of Handguns/Weapons Policy The following is a sample policy statement for possession of handguns/weapons. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Human Resources, Best Practices November 29, 2000 Prepaid Expenses Policy The following sample outlines a set of policies and procedures for prepaid expenses. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Expense Reporting, Internal Controls January 8, 2007 Price Administration Policy This sample outlines a set of policies and procedures for establishing guidelines related to price administration, including price set-up, price maintenance and review, and the timely update of prices. CONTENT AREA: Policies & Procedures TOPICS: Sales Process & Marketing January 9, 2006 Production Equipment Security Policy This sample outlines a set of policies and procedures governing the security of production equipment used in an Internet-facing environment. CONTENT AREA: Policies & Procedures TOPICS: Technology, Security, Internet/Intranet, IT Infrastructure, Security Management Practices May 16, 2005 Production System Access Policy This sample outlines a set of policies and procedures governing access to production systems and applications, and the documentation of changes to these systems and applications. CONTENT AREA: Policies & Procedures TOPICS: Technology, Security, IT Infrastructure, Security Management Practices, Access Control Systems & Methodology November 1, 2000 Purchasing Cycle Policy The following sample outlines a set of policies and procedures for a purchasing cycle. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Materials Management & Inventory, Purchasing & Accounts Payable October 10, 2005 Purchasing Policy This sample policy outlines a set of policies and procedures governing the purchasing process. This document specifically discusses topics such as purchasing requirements, approval levels, placement of orders, and receipt and acceptance. CONTENT AREA: Policies & Procedures TOPICS: Internal Audit, Accounting/Finance, Purchasing & Accounts Payable, Materials Management & Inventory, Internal Audit Administration August 22, 2001 Purchasing Procedures This sample accounts payable procedures document include flowcharts depicting the procedures to be followed and also include samples of the standard forms which are used during the process. CONTENT AREA: Policies & Procedures TOPICS: Purchasing & Accounts Payable, Internal Audit, Internal Controls July 1, 2004 Rebate Payments Policy This policy establishes the procedures for identifying rebate payments to be made, and for calculating the appropriate payment value CONTENT AREA: Policies & Procedures TOPICS: Accounts Receivable, Revenue August 9, 2001 Receiving Procedures This sample accounts payable procedures document include flowcharts depicting the procedures to be followed and also include samples of the standard forms which are used during the process. CONTENT AREA: Policies & Procedures TOPICS: Materials Management & Inventory, Purchasing & Accounts Payable, Supply Chain June 5, 2006 Recognition of Costs Policy The purpose of this policy is to provide guidance to the finance department on reflecting costs in asset and liability accounts and when to bring costs into current expense. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Purchasing & Accounts Payable November 26, 2003 Record Disposal & Retention Policy This sample policy defines requirements for document disposal and is designed to help ensure that executives and personnel are not unwittingly breaking the law by shredding information during an investigation. CONTENT AREA: Policies & Procedures TOPICS: Risk Management & Assessment, Fraud, Security Management Practices, Document Retention, GRC September 9, 2004 Record Disposal & Retention Policy (Sample 2) This sample document retention policy provides disposal and notification guidelines and includes an example schedule of retention periods for many types of records including communications, contracts, facilities, finance and HR documents. CONTENT AREA: Policies & Procedures TOPICS: Laws & Regulations, Sarbanes-Oxley Act, Compliance, Document Retention, Internal Controls, Section 404 - Internal Control Reporting, GRC January 5, 2009 Record Management Policy This document outlines a set of policies and procedures to retain records as appropriate to meet legal and regulatory requirements and business needs. CONTENT AREA: Policies & Procedures TOPICS: Document Retention May 20, 2004 Record Retention Policy This policy is intended provide guidance about the retention and access of corporate documents by employees. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Knowledge Management, Financial Reporting November 1, 2000 Record Retention Policy (Sample 2) The following sample outlines a set of policies and procedures for record retention. CONTENT AREA: Policies & Procedures TOPICS: Document Retention, Human Resources, Internal Controls September 11, 2006 Records Management Policy This sample outlines a set of policies and procedures for managing company records in an appropriate, systematic and timely manner. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Risk Management & Assessment, Document Retention, GRC August 12, 2006 Records Storage and Retrieval Policy The purpose of this document is to outline the process departments are required to follow in order to store and retrieve their respective records, and to document how the records will be maintained. CONTENT AREA: Policies & Procedures TOPICS: Document Retention, Compliance, GRC November 29, 2000 Redeployment and Restructuring Liability Policy The following sample outlines a set of policies and procedures for redeployment and restructuring liability. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Human Resources, Internal Controls November 29, 2000 Referral Bonus Policy The following sample outlines a set of policies and procedures for referral bonuses. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Human Resources, Best Practices July 8, 2004 Related Party Transactions Policy This policy defines related party transactions, identifies the significance of related party accounting implications, and provides guidance regarding approval and reporting of related party transactions. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Accounting/Finance October 13, 2008 Relationship with External Auditors Policy This policy outlines the relationship between a company and its external auditors. This document also discusses the importance of providing external auditors adequate information and other related company responsibilities. CONTENT AREA: Policies & Procedures TOPICS: Financial Reporting, Corporate Governance, Audit Committee & Board, Sarbanes-Oxley Act, External Auditor, Entity-Level Control, GRC November 1, 2000 Relocation Assistance Policy The following sample outlines a set of policies and procedures for relocation assistance. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Best Practices, Internal Controls November 29, 2000 Remeasurement and Foreign Exchange Rates Policy The following sample outlines a set of policies and procedures for Remeasurement and Foreign Exchange Rates. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Investments & Foreign Exchange, Best Practices May 8, 2003 Remote Network Access Policy This sample policy defines the conditions under which an employee, contractor, vendor, or other person may have remote access to a company’s private network. CONTENT AREA: Policies & Procedures TOPICS: Technology, Security, Access Control Systems & Methodology, Internet/Intranet November 29, 2000 Rent Expense on Facilities Leases Policy The following sample outlines a set of policies and procedures for rent expense on facilities leases. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Expense Reporting, Best Practices May 28, 2004 Retainage Policy This policy is intended to provide a standardized means of identifying and accounting for the retainage of funds. CONTENT AREA: Policies & Procedures TOPICS: Accounts Receivable October 29, 2007 Revenue Capture Policy The following sample outlines a set of policies and procedures for ensuring that charges for healthcare supplies and/or services administered are recorded and posted to a patient account in the patient accounting system. CONTENT AREA: Policies & Procedures TOPICS: Revenue, Healthcare & Pharmaceuticals Industry December 17, 2007 Revenue Recognition Policy This sample outlines a set of policies and procedures for revenue recognition in a company that derives revenue principally from the sale of electronic equipment built to customer specifications as well as from repair and design services. CONTENT AREA: Policies & Procedures TOPICS: Revenue, Technology September 12, 2005 Revenue Recognition Policy - Sample 2 This sample policy outlines a set of policies and procedures governing the revenue recognition process. This document specifically discusses topics such as sales, deferred sales, freight out, contra accounts to net sales, and applicable external guidance related to this process. CONTENT AREA: Policies & Procedures TOPICS: Internal Audit, Financial Reporting, Accounting/Finance, Revenue, Internal Audit Administration December 12, 2005 Revenue Recognition (Software) Policy This sample outlines revenue recognition policies for the sale of software, services, and hardware. The document discusses topics such as order documentation, contingencies, payment terms, and the percentage-of completion method. CONTENT AREA: Policies & Procedures TOPICS: Technology, Revenue, Software Tools, Financial Reporting, Accounting/Finance, Consumer Products & Retail Industry July 23, 2007 Risk Management Framework Policy The following sample outlines a set of policies and procedures for structuring risk management activities to ensure that risks are identified, assessed, managed, monitored and reported in a uniform manner. The aim of risk management is to provide reasonable assurance that companies understand the risks associated with achieving business objectives, and that they are responding appropriately to these risks at all levels within the organization. CONTENT AREA: Policies & Procedures TOPICS: Risk Management & Assessment, GRC October 27, 2008 Risk Management Framework Policy (风险管理框架政策) 公司的目的是通过风险管理框架来建构风险管理活动，从而以一贯的方式来对风险进行识别、评估、管理、监控和报告。 CONTENT AREA: Policies & Procedures TOPICS: Risk Management & Assessment, China, GRC June 25, 2007 Risk Management Policy This policy sets out the risk management objectives and requirements for a company's business units. Management is expected to conduct structured risk management in accordance with this policy. The policy is applicable to all business units and divisions. It is also applicable at group level and for group staff functions including Financial, Human Resources, Tax and Legal. CONTENT AREA: Policies & Procedures TOPICS: Risk Management & Assessment, GRC January 14, 2008 Risk Management Policy (风险管理政策) 本政策为X公司的业务单位制定了风险管理的目标和要求。管理层应根据本政策的规定进行缜密的风险管理。本政策适用于X公司的所有业务单位和部门。本政策也适用于集团层面以及集团员工的职能部门，包括财务部、人力资源部、税务部和法务部。 CONTENT AREA: Policies & Procedures TOPICS: Risk Management & Assessment, China, GRC January 17, 2003 Sales Call Handling Policy The following sample outlines a set of policies and procedures for sales call handling. CONTENT AREA: Policies & Procedures TOPICS: Training & Development, Sales Process & Marketing, Best Practices July 10, 2006 Sales Commissions Policy The purpose of this policy is to establish accountability for setting commission rates and to define the point at which commissions are considered earned. CONTENT AREA: Policies & Procedures TOPICS: Sales Process & Marketing January 9, 2003 Sales Conduct Policy The following sample outlines a set of policies and procedures for sales conduct. CONTENT AREA: Policies & Procedures TOPICS: Sales Process & Marketing, Best Practices, Training & Development August 7, 2006 Sales Contracts Policy The purpose of this policy is to outline basic contract content and authorization requirements for sales contracts. CONTENT AREA: Policies & Procedures TOPICS: Sales Process & Marketing, Consumer Products & Retail Industry January 23, 2003 Sales Customer Follow-Up Policy The following sample outlines a set of policies and procedures for sales customer follow-up. CONTENT AREA: Policies & Procedures TOPICS: Sales Process & Marketing January 17, 2003 Sales Order Entry Policy The following sample outlines a set of policies and procedures for sales order entry. CONTENT AREA: Policies & Procedures TOPICS: Sales Process & Marketing, Best Practices January 17, 2003 Sales Process Policy The following sample outlines a set of policies and procedures for the sales process. CONTENT AREA: Policies & Procedures TOPICS: Sales Process & Marketing, Best Practices, Training & Development January 23, 2003 Sales Returns Policy The following sample outlines a set of policies and procedures for sales returns. CONTENT AREA: Policies & Procedures TOPICS: Sales Process & Marketing January 9, 2003 Sales Training Policy The following sample outlines a set of policies and procedures for sales training. CONTENT AREA: Policies & Procedures TOPICS: Training & Development, Sales Process & Marketing, Best Practices November 3, 2008 Sample Fraud Policy Statement (舞弊政策声明样本) 此政策的条文适用于任何违规行为或涉嫌违规行为，所涉及的不单指员工，还包括股东、供应商、与公司员工有业务接触的外部代理商以及其它相关人士。任何调查活动均不因涉嫌违规者的服务年期、身份/职位或关系等因素受到影响。 CONTENT AREA: Policies & Procedures TOPICS: Fraud, Sarbanes-Oxley Act, Corporate Governance, Ethics, Audit Committee & Board, China, GRC October 26, 2009 Sarbanes-Oxley Section 404 Compliance Project Work Paper Standards and Guidelines – Policy The purpose of this document is to establish basic guidelines and standards for the preparation and review of work papers relating to the Sarbanes-Oxley Act Section 404 compliance project. These work paper standards will be used to document the results of testing key control activities for all critical business processes identified by the project team. CONTENT AREA: Policies & Procedures TOPICS: Internal Audit, Audit Testing, Sarbanes-Oxley Act, Internal Controls, Section 404 - Internal Control Reporting October 1, 2007 Security and Access Policy and Procedures This sample outlines a set of policies and procedures to provide a company with a single reference for governance pertaining to matters of security for personnel, facilities, assets, information, and business operations. In addition, this policy allows the development of more specific policies, standards, processes, and procedures as required. This policy should be periodically reviewed and updated, where necessary, to reflect changes in the technology environment. CONTENT AREA: Policies & Procedures TOPICS: Information Technology, Security, Access Control Systems & Methodology November 1, 2000 Security of Data Policy (with UNIX Example) The following sample outlines a set of policies and procedures for Security of Data (with UNIX Example) CONTENT AREA: Policies & Procedures TOPICS: Technology, Internal Audit, Security, Security Management Practices November 3, 2008 Sensitive Data Handling Policy and Procedure The purpose of this policy is to ensure that all sensitively classified data is properly handled whether being transmitted within the organization or to a trusted third party. This document provides detailed guidance on how to handle sensitive corporate data including the physical security of information, and the distribution of classified information both internally and externally. CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Audit, IT Controls, Security, Access Control Systems & Methodology, Network & Internet Security, Physical Security, Privacy November 1, 2000 Sexual Harassment Policy The following sample outlines a policy prohibiting sexual harassment. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Best Practices, Internal Controls November 1, 2000 Sexual Harassment Policy (Sample 2) The following sample outlines a policy prohibiting sexual harassment. CONTENT AREA: Policies & Procedures TOPICS: Human Resources, Best Practices, Internal Controls October 25, 2002 Sick Leave Policy The following sample outlines a set of policies and procedures for employee sick leave. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Human Resources June 25, 2004 Signature and Authorization Policy This policy documents the signature approval and authorization requirements necessary to commit company funds or assets, related to Trade Promotion and Pricing. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Accounts Receivable, Purchasing & Accounts Payable, Revenue, Consumer Products & Retail Industry June 11, 2007 Signature Authorities Policy This sample outlines a set of policies and procedures for committing the Company to legal obligations, financial commitments, and in conducting financial transactions. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Purchasing & Accounts Payable November 1, 2000 Smoking Policy The following sample outlines a set of policies and procedures to prohibit smoking in the workplace. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Human Resources, Best Practices April 16, 2007 Software Acquisition, Implementation and Maintenance: Application Development and Implementation Policy The purpose of this policy is to control application development and to ensure that it is efficient, cost-effective, and aligned with the IT strategic plan. CONTENT AREA: Policies & Procedures TOPICS: Technology, Software Tools, Application Development Security, Change Management November 29, 2000 Software to be Sold, Leased, or Otherwise Marketed Policy The following sample outlines a set of policies and procedures for software to be sold, leased, or otherwise marketed. Note that some accounting standards and guidelines mentioned may have been superseded by new pronouncements. CONTENT AREA: Policies & Procedures TOPICS: Technology, Accounting/Finance, Expense Reporting, Software Tools November 1, 2000 Software Upgrade Policy The following sample outlines a set of policies and procedures for software upgrades CONTENT AREA: Policies & Procedures TOPICS: Technology, Internal Controls, Software Tools April 3, 2006 Spreadsheet Controls Policy To comply with SOX guidelines, it is important to establish appropriate policies that incorporate controls emphasizing the use, storage and modification of spreadsheets and databases used in preparation and reconciliation of the financial reporting process. This policy is intended to ensure that all spreadsheets/databases critical to the financial reporting process or that generate key reports relied upon by management are managed and controlled based on associated risks. CONTENT AREA: Policies & Procedures TOPICS: Technology, Sarbanes-Oxley Act, Internal Controls, IT Controls, IT Strategy, Project Management, Change Management April 3, 2006 Spreadsheet Controls Policy (电子数据表控制政策) 为了符合《萨班斯-奥克斯利法案》的指导方针，对于在准备和调节财务报告过程中使用的电子数据表和数据库，公司必须建立一套适当的政策来控制对它们的使用，保存和修改。 CONTENT AREA: Policies & Procedures TOPICS: Technology, Sarbanes-Oxley Act, Internal Controls, IT Controls, IT Strategy, Project Management, China, Change Management October 31, 2002 Standards of Conduct Policy This policy includes standards for work performance, unauthorized possession or removal of property, and failure to safeguard confidential information. CONTENT AREA: Policies & Procedures TOPICS: Ethics, Internal Controls, Human Resources December 18, 2006 Storage and Delivery: Delivery Policy The purpose of this policy is to ensure that product and materials shipped to customers arrives correctly with quality uncompromised, and that any product damaged during transit is addressed. CONTENT AREA: Policies & Procedures TOPICS: Distribution Industry, Materials Management & Inventory, Supply Chain November 20, 2006 Storage and Delivery: Handling Policy The purpose of this policy is to ensure that methods are instituted to prevent damage and/or deterioration when handling product and materials. The procedure applies to product and material from initial receipt until final shipping and delivery. CONTENT AREA: Policies & Procedures TOPICS: Materials Management & Inventory October 23, 2006 Storage and Delivery: Inspection and Testing Policy The purpose of this policy is to ensure that materials and products are inspected and tested for conformance or non-conformance before a product is released, used or installed. CONTENT AREA: Policies & Procedures TOPICS: Materials Management & Inventory December 4, 2006 Storage and Delivery: Packaging Policy The purpose of this policy is to ensure that packaging methods are undertaken to prevent damage and/or deterioration. In addition, packaging shall be used to ensure lot integrity, prevent contamination and ensure product traceability. CONTENT AREA: Policies & Procedures TOPICS: Materials Management & Inventory October 9, 2006 Storage and Delivery: Receiving Policy The purpose of this policy is to ensure that all incoming materials and products are inspected and received in a consistent manner prior to processing. CONTENT AREA: Policies & Procedures TOPICS: Materials Management & Inventory, Supply Chain November 6, 2006 Storage and Delivery: Storage Policy The purpose of this policy is to ensure that stored product and materials are not damaged or altered prior to use or delivery. Storage procedures apply to product and material from initial receipt until final shipping and delivery. CONTENT AREA: Policies & Procedures TOPICS: Materials Management & Inventory July 24, 2006 Supplier Records and Management Policy The purpose of this policy is to ensure that the company obtains the best possible combination of quality and price from its suppliers. CONTENT AREA: Policies & Procedures TOPICS: Purchasing & Accounts Payable June 19, 2006 Supplier Refunds and Discounts Policy The purpose of this policy is to provide guidance to employees on appropriate record keeping related to supplier refunds or discounts. CONTENT AREA: Policies & Procedures TOPICS: Purchasing & Accounts Payable, Consumer Products & Retail Industry August 3, 2009 Sustainability Policy The purpose of this policy is to ensure that principles of sustainability are incorporated into actions carried out by the company. Sustainability refers to both sustainable development and sustainable systems that meet present needs without compromising the future. CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Infrastructure, IT Strategy, Risk Management & Assessment, GRC November 12, 2007 Systems Development Life Cycle (SDLC) and Change Management Policy This sample outlines a set of policies and procedures designed to provide an orderly process in which changes to a company's IT infrastructure are requested and approved prior to the installation or implementation of a change. CONTENT AREA: Policies & Procedures TOPICS: Technology, Software, Security, Application Development Security, Change Management June 18, 2007 Systems Management: Downloading Policy The purpose of this policy is to ensure that downloading of large data files does not degrade company network response unnecessarily; planning for increased company network bandwidth is not skewed adversely by unnecessary large download activity; and the company is protected against copyright infringement action. CONTENT AREA: Policies & Procedures TOPICS: Technology, Internet/Intranet, Intellectual Property March 28, 2005 System, Database and Application Administrator Policy The purpose of this policy is to define the roles, activities, and responsibilities of administrators with regard to access rights to applications running on a company’s computer resources. The policy includes all system, database and application administrators (including third-party vendors) who have access to technology resources, either locally or remotely. CONTENT AREA: Policies & Procedures TOPICS: Security, Ethics, Security Management Practices November 1, 2000 Technology Acquisition Policy The following sample outlines a set of policies and procedures for technology acquisitions. CONTENT AREA: Policies & Procedures TOPICS: Technology, Investments & Foreign Exchange January 26, 2009 Technology Change Management Policy This document provides the structure for ensuring that technological changes are consistently and properly recorded, assessed, authorized, tested, and released efficiently while effectively mitigating the risks to system availability, integrity of data, and the interoperability of the organization’s information resources. CONTENT AREA: Policies & Procedures TOPICS: Technology, IT Audit, IT Controls, IT Infrastructure, IT Strategy, Software, Change Management November 22, 2004 Third Party Access Policy The purpose of this policy is to define security policies that apply to temporaries, contractors, consultants, and third parties, when such connectivity is necessary for business purposes. This policy covers both the physical and administrative requirements needed to manage secure network connectivity between an organization and any third party requiring access to the organization’s computing resources. CONTENT AREA: Policies & Procedures TOPICS: Technology, Security, Access Control Systems & Methodology, Network & Internet Security, IT Infrastructure February 13, 2003 Trading and Commodity Risk Management Policy This sample risk policy addresses the components of an effective commodity risk infrastructure, and provides guidance in communicating overall risk governance, organization structure, and minimum standards for processes, controls and reporting. CONTENT AREA: Policies & Procedures TOPICS: Risk Management & Assessment, Credit & Collections, Energy & Utilities Industry, GRC November 29, 2000 Translation of Foreign Financial Statements Policy The following sample outlines a set of policies and procedures for translation of foreign financial statements. Note that some accounting standards and guidelines mentioned may have been superseded by new pronouncements. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Investments & Foreign Exchange, Best Practices November 1, 2000 Travel and Entertainment Policy The following sample outlines a set of policies and procedures for business travel and entertainment. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Expense Reporting, Human Resources October 31, 2001 Travel Policy (Cost Conscious Sample) This sample policy outlines a set of rules and guidelines for employees to follow when engaging in business travel for the company. The policy reflects a heightened awareness towards travel costs. CONTENT AREA: Policies & Procedures TOPICS: Cross Border & Non-US Issues, Human Resources November 1, 2000 Tuition Reimbursement Policy The following is a sample policy statement for Tuition Reimbursement. CONTENT AREA: Policies & Procedures TOPICS: Training & Development, Human Resources, Best Practices May 30, 2005 User Authentication and Authorization Policy The following sample policy outlines a set of policies and procedures governing user authentication and authorization and other access rules that help protect computer systems. CONTENT AREA: Policies & Procedures TOPICS: Technology, Security, IT Controls, Access Control Systems & Methodology January 17, 2005 User Malicious Software Policy The purpose of this security policy is to outline and define the user’s responsibilities in ensuring updates and maintenance of anti-virus software on his or her Company X computer. CONTENT AREA: Policies & Procedures TOPICS: Technology, Security, Software Tools, Operations Security, Telecommunications, Communications Industry June 20, 2005 User Password Policy This sample outlines a set of policies and procedures governing the creation and use of user passwords to protect company computer systems. CONTENT AREA: Policies & Procedures TOPICS: Technology, Security, IT Controls, Access Control Systems & Methodology October 24, 2002 Vacation Policy The following sample outlines a set of policies and procedures for employee vacation accrual. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Human Resources January 3, 2002 Virus Awareness Policy: Employee Responsibilities This sample policy delineates an employee's responsibility when it comes to keeping their computer virus free. The policy describes tasks that an employee should undertake on a periodic basis to identify/remove infected files, and to ensure infected files are not spread internally or to customers. CONTENT AREA: Policies & Procedures TOPICS: Technology, Security, Operations Security, Security Management Practices August 21, 2006 Warranties and Guarantees Policy The purpose of this policy is to provide guidance to employees on the appropriate accounting for warranties and the principles associated with providing quality products to its customers. CONTENT AREA: Policies & Procedures TOPICS: Accounting/Finance, Consumer Products & Retail Industry June 27, 2005 Web Internet Use Policy This sample policy outlines a set of policies and procedures governing the use of the Internet, Web browsers, and other applications with the ability to access or transfer data to or from servers connected to the Internet. CONTENT AREA: Policies & Procedures TOPICS: Technology, Ethics, Internet/Intranet July 18, 2003 Website Privacy Policy This sample policy can be used to create an information privacy policy for any website. CONTENT AREA: Policies & Procedures TOPICS: Privacy, Technology, Internet/Intranet February 20, 2004 Whistleblower Policy and Procedures This policy establishes the standards and procedures to ensure that accounting and audit related complaints handling complies with management’s and the audit committee’s objectives. CONTENT AREA: Policies & Procedures TOPICS: Corporate Governance, Fraud, Internal Audit, Ethics, Sarbanes-Oxley Act, Audit Committee & Board, Whistleblower/Complaint Reporting, GRC January 16, 2004 Wireless Communication Policy This sample policy defines the conditions under which wireless devices may be used for communication with a company’s private network. CONTENT AREA: Policies & Procedures TOPICS: Technology, Security, Access Control Systems & Methodology, Internet/Intranet, Telecommunications, Wireless, Communications Industry November 1, 2000 Workers' Compensation Policy The following sample outlines a set of policies and procedures for Workers Compensation. CONTENT AREA: Policies & Procedures TOPICS: Internal Controls, Laws & Regulations, Human Resources
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