A ready risk-and-control matrix for the Order-to-Cash / revenue cycle — credit approval through dispatch, invoicing and receivables recovery — with risks, controls and control objectives mapped, and space for your own test results.
Entity: ___ · Period: ___
Scope: the Order-to-Cash cycle from credit approval through dispatch, invoicing and receivables recovery. Prepared per SIA 220 and SIA 330; revenue cut-off and fictitious-invoice risks in this matrix overlap with the fraud-risk considerations under SA 240 on the statutory side.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.
